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IFRS 15: Revenue from Contract with Customers (The 5 Step Approach with solved Sample Questions)
The amalgamation of IAS 11 Contract cost and IAS 18 Revenue gave birth to the International Financial Reporting Standard 15: Revenue from Contract with Customers. IFRS 15 prescribe the accounting treatment for Revenue and Contract cost. According to IFRS 15, one must follow the 5 step approach in accounting for revenue in the financial ...
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