tailieunhanh - IFRIC Interpretation 15: Agreements for the construction of real estate

IFRIC 15 Agreements for the Construction of Real Estate was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date is 1 January 2009. | IFRIC 15 IFRIC Interpretation 15 Agreements for the Construction of Real Estate IFRIC 15 Agreements for the Construction of Real Estate was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date is 1 January 2009. © IASCF 2611 IFRIC 15 CONTENTS paragraphs IFRIC INTERPRETATION 15 AGREEMENTS FOR THE CONSTRUCTION OF REAL ESTATE REFERENCES BACKGROUND 1–3 SCOPE 4–5 ISSUES 6 CONSENSUS 7–21 Determining whether the agreement is within the scope of IAS 11 or IAS 18 10–12 Accounting for revenue from the construction of real estate 13–19 Disclosures 20–21 AMENDMENT TO THE APPENDIX TO IAS 18 22–23 EFFECTIVE DATE AND TRANSITION 24–25 INFORMATION NOTE Analysis of a single agreement for the construction of real estate ILLUSTRATIVE EXAMPLES BASIS FOR CONCLUSIONS 2612 © IASCF IFRIC 15 IFRIC Interpretation 15 Agreements for the Construction of Real Estate (IFRIC 15) is set out in paragraphs 1–25. IFRIC 15 is accompanied by an information note, illustrative examples and a Basis for Conclusions. The scope and authority of Interpretations are set out in paragraphs 2 and 7–17 of the Preface to International Financial Reporting Standards. © IASCF 2613 IFRIC 15 IFRIC Interpretation 15 Agreements for the Construction of Real Estate References • IAS 1 Presentation of Financial Statements (as revised in 2007) • IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors • IAS 11 Construction Contracts • IAS 18 Revenue • IAS 37 Provisions, Contingent Liabilities and Contingent Assets • IFRIC 12 Service Concession Arrangements • IFRIC 13 Customer Loyalty Programmes Background 1 In the real estate industry, entities that undertake the construction of real estate, directly or through subcontractors, may enter into agreements with one or more buyers before construction is complete. Such agreements take diverse .

• Tiêu chuẩn - Qui chuẩn
• IFRIC Interpretation
• International Financial Reporting Interpretations Committee
• Construction of real estate
• IFRIC Interpretation 15
• Real estate
• Real estate industry
• Báo cáo tài chính quốc tế
• IFRIC Interpretation 1
• Financial statements
• Similar liabilities
• IFRIC Interpretation 2
• Co operative entities
• Similar instruments
• Service concession arrangements
• Intangible assets
• IFRIC Interpretation 4
• Environmental rehabilitation funds
• Interests arising
• IFRIC Interpretation 5
• IFRIC Interpretation 6
• Liabilities arising
• Waste electrical
• IFRIC Interpretation 7
• Financial reporting
• Hyperinflationary economies
• Scope of IFRS 2
• IFRIC Interpretation 8
• Embedded derivatives
• Reassessment of embedded derivatives
• IFRIC Interpretation 9
• Interim financial reporting
• IFRIC Interpretation 10
• Treasury share transactions
• IFRIC Interpretation 11
• Share based payment
• IFRIC Interpretation 12
• Presentation of financial statements
• Customer loyalty programmes
• IFRIC Interpretation 13
• Contingent liabilities
• Benefit asset
• Minimum funding
• IFRIC Interpretation 14
• Foreign operation
• Net investment
• IFRIC Interpretation 16
• Non cash assets
• Distributions of non cash assets
• IFRIC Interpretation 17