When can a series of distinct goods or services be treated as a single performance obligation?

Apr 26, 2017 ... Excluding the impact of IFRS 15, the revision of the sales system for the Consumer Products Business in Japan and the effect of currency ... Viewpoints: Impact of IFRS 15, revenue from contracts with customers (Mining) · Understanding the arrangement and identifying customer(s): How should a mining ... 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/ ... Revenue from Contracts with Customers (IFRS 15) - 1. The paper addresses a specific issue related to the adoption of IFRS 15, Revenue from. Contracts with Customers. This paper is not intended to provide ... Effective January 1, 2018, Kinaxis adopted IFRS 15, which impacts the revenue recognition of subscription agreements where the software is delivered on-premise. It is important to note that there are some exclusions from IFRS 15 such as: Lease contracts (IAS 17); Insurance contracts (IFRS 4); Financial instruments (IFRS ... Jun 23, 2022 ... For the disclosure of IFRS 15, it is stated that an entity should disclose all types of information to enable the users of financial statements ... Dec 4, 2024 ... Ferreira, A. (2020). The Impact of IFRS 15 on the Telecommunications SectorThe Case of Portuguese and Spanish Listed Companies. Date: 16, 22, 29 September 2020 at 2.00-5.00 pm. Objective. Financial instruments (IFRS 9) such as trade receivables and investments in marketable ...