SIC-31 Revenue - Barter Transactions Involving Advertising Services.IFRIC 18 Transfers of Assets from Customers.IFRIC 15 Agreements for the Construction of Real Estate.IFRS 15 replaces the following standards and interpretations: The amendments do not change the underlying principles of the standard, just clarify and offer some additional transition relief.Īmendments under consideration by the IASB
Clarifications to IFRS 15 'Revenue from Contracts with Customers' issuedĮffective for an entity's first annual IFRS financial statements for periods beginning on or after 1 January 2018
