What are the indicators that an entity is acting as an agent?

Jan 9, 2018 ... Bisera Grubesic. Thank you, operator. Good morning, everybody, and welcome to our conference call regarding the adoption of IFRS 15 and 16 ... Jan 6, 2016 ... ... IFRS 15 summary here: https://youtu.be/6d8NPrXKkx4 https://www.cpdbox.com/ ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ ... Dec 13, 2024 ... NZ IFRS 15 ... Establishes principles to be applied in reporting information about the nature, amount, timing and uncertainty of revenue and cash ... IFRS 15: Revenue from Contracts with Customers ... The standard applies to all types of contracts with customers in all industries (subject to certain scoping ... IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise ... Jan 29, 2025 ... Mayer, A., Larsen, H.H., Consequences of the Implementation of IFRS 15 Revenue from Contracts with Customers on Accounting Qu ality ... This guide is intended to provide an overview of applying IFRS 15 within the travel, hospitality and leisure sector. The guidance provided here is not intended ... The objective of IFRS 15 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the ... Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. Effective January 1, 2018, Kinaxis adopted IFRS 15, which impacts the revenue recognition of subscription agreements where the software is delivered on-premise.