Non-authoritative Material – Revenue from Contracts with Customers
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.
CPA Canada Standards and Guidance Collection is available to members on knotia.ca.