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Revenue
For further reading, visit Chapter 4 of the Study Text. In Section 6 of the
chapter, you can read about the high level of judgement required when applying
IFRS 15.
The following questions in Chapter 4 of the Study Text will provide practice in
key areas:
TYU 1 – variable consideration
TYU 2 – refunds
TYU 3 – financing components.
TYU 6 – allocating the transaction price
TYU 9 – revenue recognition
TYU 10 – control
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