338 paragraphs found in AASB 15
AASB 17, issued in July 2017, amended paragraph 5. An entity shall apply that amendment when it applies AASB 17. …
For reporting periods that include the date of initial application, an entity shall provide both of the following additional disclosures if this Standard is applied retrospectively in accordance with paragraph C3(b) : (a) the amount by which …
An entity shall apply AASB 2016-3 Amendments to Australian Accounting Standards – Clarifications to AASB 15 (see paragraph C1B ) retrospectively in accordance with AASB 108 . In applying the amendments retrospectively, an entity shall apply the amendments …
If an entity applies this Standard but does not yet apply AASB 9 Financial Instruments , any reference in this Standard to AASB 9 shall be read as a reference to AASB 139 Financial Instruments: Recognition and Measurement …
When applied or operative, this Standard supersedes: (a) AASB 111 Construction Contracts ; (b) AASB 118 Revenue ; (c) Interpretation 13 Customer Loyalty Programmes ; (d) Interpretation 15 Agreements for the …
Paragraphs 110–129 and B87–B89 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities …
AASB 15 Revenue from Contracts with Customers incorporates International Financial Reporting Standard IFRS 15 Revenue from Contracts with Customers , issued by the International Accounting Standards Board. Consequently, the text of AASB 15 is generally …
AASB 15 provides guidance on the following five elements of a contract with a customer: (a) identifying a contract ( paragraphs 9–21 ); (b) identifying performance obligations ( paragraphs 22–30 ); (c) determining the …
This appendix should be read in conjunction with the requirements of this Standard. …