Page 6 - UNISA Test 2 Course Slides - Revenue
P. 6
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).
6
