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 Joint Transition Resource Group for Revenue Recognition October 2014

 

Scheduled meeting of the IASB | FASB Joint Transition Resource Group for Revenue Recognition.

The meeting took place on 31 October 2014

Location: IASB Office in London and the FASB office in Norwalk

Agenda papers discussed

The following agenda papers were discussed at this meeting, to access, click on the titles below.

 

Agenda paper Title Recording
5 July 2014 Meeting – Revised Summary of issues discussed and next steps  [PDF] [Updated 23 March 2015]
6 Customer options for additional goods and services and nonrefundable upfront fees [PDF]
7 Presentation of a contract as a contract asset or a contract liability [PDF]
8 Determining the nature of a license of intellectual property [PDF]
9 Distinct in the context of the contract [PDF]
10 Contract enforceability and termination clauses [PDF]
Concluding remarks
Submissions log Submission log [PDF] -
Documents

 

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