Preliminary Views on Revenue Recognition in Contracts with Customers PDF Download

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Preliminary Views on Revenue Recognition in Contracts with Customers

Preliminary Views on Revenue Recognition in Contracts with Customers PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Contracts
Languages : en
Pages : 130

Book Description
And invitation to comment -- Revenue recognition based on changes in assets and liabilities -- A contract-based revenue recognition principle -- Performance obligations -- Satisfaction of performance obligations -- Measurement of performance obligations -- Potential effects on present practice.
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