WebSign in to your IFRS account. Use this form to sign in to your IFRS account. If you would like to purchase or upgrade to an IFRS Digital subscription in order to take advantage of our … Web27 okt. 2024 · A closer look at IFRS 15, the revenue recognition standard (October 2024) EY - Global Close search Trending Why Chief Marketing Officers should be central to …
IFRS 15 Nieuwe regels verwerken opbrengsten - Deloitte
Web8 jun. 2024 · On 20 April 2024, the FRC issued FRED 78 that proposes to extend the application period of requirements that cover the accounting treatment of temporary rent concessions occurring as a direct consequence of the COVID-19 pandemic by one year. FRED 78 proposes to extend the requirements originally introduced into FRS 102 and … Web25 jul. 2024 · A sublease is a transaction for which an underlying asset is re-leased by a lessee (‘intermediate lessor’) to a third party, and the lease (‘head lease’) between the head lessor and lessee remains in effect (IFRS 16. Appendix A). An intermediate lessor shall classify the sublease as a finance lease or an operating lease as follows (IFRS ... butyl reclaim rubber
IFRS 15 - IAS Plus
Web22 mrt. 2024 · IFRS 15 specifies how and when an IFRS reporter will recognise revenue as well as requiring such entities to provide users of financial statements … Web12 apr. 2024 · A performance obligation is satisfied by transferring a promised good or service to a customer (IFRS 15.31). A good or service is transferred to a customer when they obtain control of that asset. A performance obligation can be satisfied (and revenue recognised) at a point in time or over time. Web25 nov. 2024 · In IFRS 15 wird vorgeschrieben, wann und in welcher Höhe ein IFRS-Berichtersteller Erlöse zu erfassen hat. Zudem wird den von den Abschlusserstellern gefordert, den Abschlussadressaten informativere und relevantere Angaben als bisher zur Verfügung zu stellen. cefsharp change useragent