IFRIC 18 Transfers of Assets from Customers

GPTKB entity

Statements (15)
Predicate Object
gptkbp:instanceOf International Financial Reporting Interpretation
gptkbp:appliesTo Entities receiving assets from customers
https://www.w3.org/2000/01/rdf-schema#label IFRIC 18 Transfers of 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gptkbp:status Superseded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 6