Saturday 25 May 2013
10
Subsequent measurement of performance obligations
6
6A
6B
Cover Note
Completing the project
Measurement of performance obligations
7A
7B
7B-appA
7B-appB
Measurement of the contract
Another possible measurement approach
Effective date
1
11
11A
11B
11C
European Contribution
Cover note
Performance obligations
satisfaction of performance obligations
2A
2B
2C
2D
Customer consideration model part 1: measurement
Customer Consideration model part 2: performance obligations
Examples - Customer Consideration model compared with current practice
7C
7D
Reporting changes in the exit price of the contract asset or liability in profit or loss
Accounting for a broader set of assets and liabilities
Examples: measurement model
4A
4B
4C
4D
4E
4F
4G
An asset and liability approach
Measurement model - measurement
Accounting for the contract with the customer
Measurement model
7
16
Due process document
18
Measurement approach under a customer-consideration model and its interaction with IAS 37
14
Application of the Boards: decision on the meaning of performance
5
Revenue Recognition
12
Measurement of rights: cover note