F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
Annotations:
Amendments (Textual)
F1
INTERNATIONAL FINANCIAL REPORTING STANDARD 15
Revenue from Contracts with Customers
F1 MEASUREMENT
F1 Allocating the transaction price to performance obligations
F1 Allocation of a discount
F1 82. An entity shall allocate a discount entirely to one or more, but not all, performance obligations in the contract if all of the following criteria are met:
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Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 1 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)