34 paragraphs found in AASB 15
… (e) contract duration (for example, short-term and long-term contracts); (f) timing of transfer of goods … goods sold directly to consumers and goods sold through intermediaries). …
… a change in the scope of the contract but have not yet determined the corresponding change in price. In determining whether the rights and obligations that are … consider all relevant facts and circumstances including the terms of the contract and other evidence. If the parties to …
… An entity shall consider the terms of the contract, as well as any laws that apply to the … entity for performance completed to date if the contract is terminated by the customer or another party for reasons …
… be explicitly stated in the contract. In addition to the terms of the contract, the promised consideration is …
… Application Guidance) to: (a) short-term licences ; and (b) licences for which the …
… property as that intellectual property exists (in terms of form and functionality) at the point in time at … at a point in time. An entity shall apply paragraph 38 to determine the point in time at which the licence transfers to …
… to the reason for the difference. For example, the payment terms might provide the entity or the customer with …
… a broad range of price concessions or changing the payment terms and conditions of similar contracts in similar …
… arrangement; (b) the significant payment terms (for example, when payment is typically due, whether …
… (c) the entity can identify the payment terms for the goods or services to be transferred; (d) …