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IFRS 15 Revenue from contracts with customers

Date

Time

CPE Hours

45 minutes

Competency

Core

Location

Price

Eur30

Introduction: scope
The Five-step approach:       STEP 1 – Identify the contract with the customer
       STEP 2 – Identify the performance obligations in the contract
       STEP 3 – Determine the transaction price
       STEP 4 – Allocate the transaction price
       STEP 5 – Recognize revenue

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