Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Revenue recognition
|
| gptkbp:category |
accounting standard
|
| gptkbp:fullName |
International Financial Reporting Standard 15
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 15
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:principle |
Recognize revenue to depict the transfer of promised goods or services to customers
|
| gptkbp:relatedStandard |
gptkb:ASC_606
|
| gptkbp:replacedBy |
IAS 11
IAS 18 |
| gptkbp:scope |
Contracts with customers
|
| gptkbp:startDate |
2018-01-01
|
| gptkbp:step |
Determine the transaction price
Identify the contract with a customer Identify the performance obligations Allocate the transaction price to the performance obligations Recognize revenue when (or as) the entity satisfies a performance obligation |
| gptkbp:title |
Revenue from Contracts with Customers
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
gptkb:RevPro |
| gptkbp:bfsLayer |
6
|