Page 152 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 152

Chapter 7






                          Overview






                                                    Revenue
                                                          ®
                                                     IAS  18






                               Sale of goods                         Provision of
                                                                       services









                                                   Substance

                                                    over form






                           Consignment                                         Sale and

                             inventory                                         buyback




                                                      Factoring


















               144
   147   148   149   150   151   152   153   154   155   156   157