Agenda decisions regarding IFRS 9 and IFRS 15

Tags: IFRS

Topics discussed at the IFRIC Interpretation Committee's March 2018 meeting resulted in four agenda decisions concerning IFRS 9 and IFRS 15:

  1. NIFRIC 0318 Presentation of interest revenue for particular financial instruments (IFRS 9 Financial Instruments and IAS 1 Presentation of Financial Statements)
  2. NIFRIC 0318 Revenue recognition in a real estate contract (IFRS 15 Revenue from Contracts with Customers)
  3. NIFRIC 0318 Revenue recognition in a real estate contract that includes the transfer of land (IFRS 15 Revenue from Contracts with Customers)
  4. NIFRIC 0318 Right to payment for performance completed to date (IFRS 15 Revenue from Contracts with Customers)


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