IFRIC 18 Transfers of Assets from Customers
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Financial_Reporting_Interpretation
|
| gptkbp:appliesTo |
Entities receiving assets from customers
|
| gptkbp:issuedBy |
International Financial Reporting Interpretations Committee
|
| gptkbp:language |
English
|
| gptkbp:officialWebsite |
https://www.ifrs.org/issued-standards/list-of-standards/ifric-18-transfers-of-assets-from-customers/
|
| gptkbp:purpose |
Clarify accounting for transfers of assets from customers
|
| gptkbp:relatedTo |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:replacedBy |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
|
| gptkbp:startDate |
1 July 2009
|
| gptkbp:status |
Superseded
|
| gptkbp:subjectArea |
Revenue Recognition
Customer Contributions |
| gptkbp:bfsParent |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
|
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRIC 18 Transfers of Assets from Customers
|