2 paragraphs found in AASB 15
Example 8—Performance obligations, non-IP licence Example 8A – Exclusivity rights Public Sector Authority A (Licensor) issued Casino Operator B (Licensee) a licence to operate a casino in geographical location C for $100 million. The terms of the …
… , AASB 116 and AASB 138 ). After applying the impairment test in paragraph 101 , an entity shall include the …