34 paragraphs found in AASB 15
… licensor to apply paragraph Aus8.3 in accounting for short-term licences. In determining the licence term, the licensor shall disregard any option to extend the …
… (and accompanying Application Guidance) to either short-term licences or licences for which the transaction price is … is issued, or on a straight-line basis over the licence term or another systematic basis. …
… An entity shall determine when it has satisfied its performance obligation to … site or when the product is shipped, depending on the terms of the contract (including delivery and shipping terms). However, for some contracts, a customer may obtain …
… needs to be considered in relation to both the particular terms of an agreement and any additional terms agreed by the parties as a result of further discussions or actions. Examples of terms that result in enforceable agreements include the …
… 9–90 (and accompanying Application Guidance) to short-term licences, a licence shall be treated as if it is a new … for, the licence; or (b) any change in the term of the licence. …
… An entity shall consider the terms of the contract and all relevant facts and …
… completed to date, an entity shall consider the contractual terms as well as any legislation or legal precedent that could supplement or override those contractual terms. This would include an assessment of whether: (a) …
… both of the following criteria are met: (a) the terms of a variable payment relate specifically to the … considering all of the performance obligations and payment terms in the contract. …
… This Standard uses the terms ‘contract asset’ and ‘contract liability’ but does not …