Page 166 - F2 Integrated Workbook STUDENT 2019
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Chapter 7






                          Overview






                                                    Revenue
                                                           ®
                                                    IFRS  15






                                Performance

                                                                        Allocation          Recognise
                                                       Price
              Contract          Obligations                                of price           revenue







                                                   Substance

                                                    over form






                           Consignment                                         Sale and

                             inventory                                         buyback



                                                      Factoring
                                                    See Chapter 3


















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