Non-authoritative Material – Revenue from Contracts with Customers

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Jun 09, 2017

On June 9, 2017, the Accounting Standards Board (AcSB) released a message that the Basis for Conclusions and Illustrative Examples issued by the IASB that accompany, but are not part of, IFRS 15 have been added to Part I of the CPA Canada Handbook – Accounting (in both cases excluding amendments made subsequently by the IASB for Clarifications to IFRS 15 Revenue from Contracts with Customers).

The AcSB stated that it is taking a phased approach to adding non-authoritative material issued by the IASB to the Handbook.

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