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 …
… 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. …
… 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 …
… An entity shall consider the terms of the contract and all relevant facts and …
… This Standard uses the terms ‘contract asset’ and ‘contract liability’ but does not …
… An entity shall consider the terms of the contract and its customary business practices to determine the transaction price. The transaction price is the …
… on the nature of the specified good or service and the terms and conditions of the contract. In addition, different …