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6. 5 Performance obligations satisfied at a point in time - Viewpoint
6 5 4 Customer has significant risks and rewards of ownership A reporting entity that has transferred risks and rewards of ownership of an asset has typically transferred control to a customer, but not in all cases
Microsoft Word - IFRS 15 Retailers. docx - PwC
As a result, the risks and rewards of ownership have not transferred Some entities sell products using consignment arrangements under which the buyer (a dealer or distributor) takes physical possession of the goods, but does not assume all of the risks and rewards
The ASC 606 transition: Recognizing revenue as each performance . . .
The customer has the significant risks and rewards of ownership of the asset —The transfer of the significant risks and rewards of ownership of an asset to the customer may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset
Recognizing Revenue When Performance Obligations are Satisfied
Significant risks and rewards of ownership have been transferred The customer has accepted the asset Whether control is transferred over time or at a point in time is an area that may result in changes in revenue recognition It is important for management to assess when performance obligations are satisfied
Performance Obligations (IFRS 15) - IFRS Community
Transfer of significant risks and rewards of ownership The transfer of significant risks and rewards associated with owning an asset to the customer can signify the transfer of control
Accounting Issues Flashcards | Quizlet
What are examples of situations in which the entity may retain the significant risks and rewards of ownership? (IFRS) According to IAS 18, the following are examples in which the company retains risks and rewards of ownership: (a) when the entity retains an obligation for unsatisfactory performance not covered by normal warranty provisions;
Revenue revisited – part 1 - ACCA Global
This differs from IAS 18 where, for example, revenue in respect of goods is recognised when the significant risks and rewards of ownership of the goods are transferred to the customer An entity satisfies a performance obligation by transferring control of a promised good or service to the customer, which could occur over time or at a point in
Revenue Recognition (ASPE 3400 IAS 18) - Accounting Student Blog
Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied: (a) the entity has transferred to the buyer the significant risks and rewards of ownership of the goods;