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Lecture IFRS primer international GAAP basics: Chapter 6 - Wiecek, Young

Chapter 6 - Revenue: IAS 18. The main contents of the chapter consist of mains parts: Related standards, IAS 18 current GAAP comparisons, IFRS financial statement disclosures, looking ahead, end-of-chapter practice. | Lecture IFRS primer international GAAP basics Chapter 6 - Wiecek Young Revenue IAS 18 Wiecek and Young IFRS Primer Chapter 6 Revenue Related standards IAS 18 Current GAAP comparisons IFRS financial statement disclosures Looking ahead End-of-chapter practice 2 Related Standards SAB 104 Revenue Recognition SOP 81-1 Accounting for Performance of Construction-Type and Certain Production-Type Contracts SOP 97-2 Software Revenue Recognition SOP 98-9 Software Revenue Recognition with Respect to Certain Transactions FAS 45 Accounting for Franchise Fee Revenue FAS 48 Revenue Recognition When Right of Return Exists FAS 49 Accounting for Product Financing Arrangements FAS 66 Accounting for Sales of Real Estate EITF 99-19 Reporting Revenue Gross as a Principal Versus Net as an Agent EITF 00-21 Revenue Arrangements with Multiple Deliverables EITF 00-22 Accounting for Points and Certain Other Time-Based or Volume-Based Sales Incentive Offers and Offers for Free Products or Services to be Delivered in the Future EITF 01-9 Accounting for Consideration Given by a Vendor to a Customer CON 5 Recognition and Measurement in Financial Statements of Business Enterprises CON 6 Elements of Financial Statements 3 Related Standards IFRS 4 Insurance Contracts IAS 11 Construction contracts IAS 17 Leases IAS 28 Investments in Associates IAS 39 Financial Instruments Recognition and Measurement IAS 41 Agriculture 4 IAS 18 Overview Objective and scope Measurement of revenue Identification of the transaction Sale of goods Rendering of services Interest royalties and dividends Disclosure 5 IAS 18 Objective and Scope IAS 18 deals with the recognition and measurement of revenues Revenues are generated by ordinary business activities such as Sale of goods Sale of services Fees Interest Royalties Dividends and other sources According to IAS 18.6 the following are examples of items scoped out of the standard Lease agreements Changes in the value of other current assets Extraction of mineral ores 6 IAS