How can we measure the progress towards completion?
What is a performance obligation?
How shall an agent recognize revenue in the principal-agent relationship?
How shall we allocate the transaction price to the performance obligations?
How shall we account for a contract modification that decreases the scope of the services provided?
What is the definition of the contract under IFRS 15?
What is the indicator that an entity acts as an agent?
What are the two ways how the revenue can be recognized in the 5-step revenue recognition model under IFRS 15 (step 5)?
Zuletzt geändertvor 8 Monaten