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concept > accounting concept > accounting subject > accounting theme > Revenue from Contracts with Customers


class / concept name
 Revenue from Contracts with Customers
sub-class of

accounting theme  .  revenue  . 

exclusion

[applies to all contracts with customers except for:] leases within the scope of IAS 17 Leases; financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures; insurance contracts within the scope of IFRS 4 Insurance Contracts; and non-monetary exchanges between entities in the same line of business. [IASplus]

is the subject of

IFRS 15 - Revenue from Contracts with Customers
general topic

contract  .  customer  .  performance obligation  .



HOME

notes

IFRS 15 - Revenue from Contracts with Customers > http://www.iasplus.com/en/standards/ifrs/ifrs15

topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.