34 paragraphs found in AASB 15
… toward transferring goods or services. For example, the terms of an agreement may require the entity to report on … and circumstances. An acquittal process may also enable a determination of progress toward satisfaction of the …
… In determining the transaction price, an entity shall adjust the … explicitly stated in the contract or implied by the payment terms agreed to by the parties to the contract. …
… in the contract and are provided in accordance with the terms of the original contract, then an entity may, as a …
… 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. …
… findings periodically would be treated as part of the grant terms. [The grant agreement could instead refer explicitly …
… written agreement can be enforceable even if the particular terms do not include refund or other enforcement provisions, …
… to licences that have variable consideration in their terms and conditions (see paragraphs 50–59 for identifying …
… is not a performance obligation. A promise in the licence terms that the licensor will not issue a similar right to … licence to benefit the general public or to confirm the terms of the licence are being met (for example ‘policing’ …
… The election for short-term licences under paragraph Aus8.1 shall be made by class …