SIC-31 Revenue—Barter Transactions Involving Advertising Services
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Financial Reporting Interpretation
|
| gptkbp:appliesTo |
entities engaging in advertising barter transactions
|
| gptkbp:category |
accounting standard interpretation
|
| gptkbp:focusesOn |
barter transactions involving advertising services
|
| gptkbp:guidanceSystem |
recognition of revenue from barter transactions
|
| https://www.w3.org/2000/01/rdf-schema#label |
SIC-31 Revenue—Barter Transactions Involving Advertising Services
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Committee
|
| gptkbp:relatedTo |
gptkb:IAS_18_Revenue
|
| gptkbp:replacedBy |
gptkb:IFRIC_13_Customer_Loyalty_Programmes
|
| gptkbp:requires |
revenue from barter transactions involving advertising services should be measured at the fair value of the services received
if fair value of services received cannot be reliably measured, revenue should not be recognised |
| gptkbp:startDate |
December 2001
|
| gptkbp:status |
superseded
|
| gptkbp:bfsParent |
gptkb:IFRS_15_Revenue_from_Contracts_with_Customers
|
| gptkbp:bfsLayer |
6
|