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Unaddressed! articles

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Revenue · IFRS 15

Customer options & material rights

Article + worked example: IFRS 15, transaction price allocation and accounting when a customer exercises an option.

Read article & example FR practice Class notes

Leases & guarantees

Guarantees of lease payments

Article + illustrative entries: lease guarantees, financial instruments, separate financial statements and consolidation.

Read article & entries Class notes FR practice

Perpetual leases of land

Article + worked example: lease term, enforceable periods, initial measurement and depreciation under IFRS 16.

Read article & example Class notes FR practice

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