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REVENUE



            Prescribed study material












            • Chapter on revenue in Descriptive Accounting, 20th

                edition.


            • IFRS 15 Revenue from Contracts with Customers.




                    • Please note that contract modifications (paragraph 18-31)

                       and changes in the transaction price due to modifications
                       (paragraph 90) are examinable on level 1 (knowledge and
                       awareness).
















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