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Revenue recognition (IASB only)

Date recorded:

The IASB held an education session to discuss allocating the transaction price to separate performance obligations, accounting for contract acquisition costs, applying the proposed model to bundled arrangements and constraining the cumulative amount of revenue recognised on licenses.

No decisions were taken at this session. Observer notes for the session are incorporated into the meeting notes for the joint revenue recognition session held on Monday, 17 December.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.