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BDO IFRS Publications, IFRS

IFRS IN PRACTICE 2020-2021 IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS

On 28 May 2014, the International Accounting Standards Board (IASB) published IFRS 15 Revenue from Contracts with Customers. IFRS 15 sets out a single and comprehensive framework for revenue recognition, which supersedes (IAS 18 Revenue and IAS 11 Construction Contracts)…

alishan
March 3, 2021

BDO IFRS Publications, IFRS

IFRS IN PRACTICE 2020-2021 IAS 36 Impairment of Assets Including guidance on the impact of COVID-19

IAS 36 Impairment of Assets sets out requirements for impairment which cover a range of assets (and groups of assets, termed ‘cash generating units’ or CGUs). A number of assets are excluded from its scope (e.g. financial instruments and inventories)…

alishan
February 28, 2021

IFRS IN PRACTICE 2020-2021 IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS

IFRS IN PRACTICE 2020-2021 IAS 36 Impairment of Assets Including guidance on the impact of COVID-19

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