IFRS 15 Content page – WP.CUONG.CC

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Last update 06/03/2020

INTERNATIONAL FINANCIAL REPORTING STANDARD 15 REVENUE FROM CONTRACTS WITH CUSTOMERS

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1	Topics hide OBJECTIVE Meeting the objective SCOPE RECOGNITION Identifying the contract Combination of contracts Contract modifications Identifying performance obligations Promises in contracts with customers Distinct goods or services Satisfaction of performance obligations Performance obligations satisfied over time Measuring progress towards complete satisfaction of a performance obligation MEASUREMENT Determining the transaction price Variable consideration The existence of a significant financing component in the contract Non-cash consideration Consideration payable to a customer Allocating the transaction price to performance obligations Allocation based on stand-alone selling prices Allocation of a discount Allocation of variable consideration Changes in the transaction price CONTRACT COSTS Incremental costs of obtaining a contract Costs to fulfil a contract Amortisation and impairment PRESENTATION Presentation DISCLOSURE Contracts with customers Disaggregation of revenue Contract balances Performance obligations Transaction price allocated to the remaining performance obligations Significant judgements in the application of this Standard Determining the timing of satisfaction of performance obligations Determining the transaction price and the amounts allocated to performance obligations Assets recognised from the costs to obtain or fulfil a contract with a customer Practical expedients Related posts: OBJECTIVE
2 – 4	Meeting the objective
5 – 8	SCOPE
	RECOGNITION
9 – 16	Identifying the contract
17	Combination of contracts
18 – 21	Contract modifications
22 – 23	Identifying performance obligations
24 – 25	Promises in contracts with customers
26 – 30	Distinct goods or services
31 – 34	Satisfaction of performance obligations
35 – 37	Performance obligations satisfied over time
39 – 45	Measuring progress towards complete satisfaction of a performance obligation
46	MEASUREMENT
47 – 49	Determining the transaction price
50 – 59	Variable consideration
60 – 65	The existence of a significant financing component in the contract
66 – 69	Non-cash consideration
70 – 72	Consideration payable to a customer
73 – 75	Allocating the transaction price to performance obligations
76 – 80	Allocation based on stand-alone selling prices
81 – 83	Allocation of a discount
84 – 86	Allocation of variable consideration
87 – 90	Changes in the transaction price
91	CONTRACT COSTS
92 – 94	Incremental costs of obtaining a contract
95 – 98	Costs to fulfil a contract
99 – 101	Amortisation and impairment
	PRESENTATION
105 – 109	Presentation
	DISCLOSURE
110 – 113	Contracts with customers
114 – 115	Disaggregation of revenue
116 – 118	Contract balances
119	Performance obligations
120 – 122	Transaction price allocated to the remaining performance obligations
123	Significant judgements in the application of this Standard
124 – 125	Determining the timing of satisfaction of performance obligations
126	Determining the transaction price and the amounts allocated to performance obligations
127 – 128	Assets recognised from the costs to obtain or fulfil a contract with a customer
129	Practical expedients

OBJECTIVE

RECOGNITION

MEASUREMENT

CONTRACT COSTS

PRESENTATION

DISCLOSURE

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