F1ANNEXINTERNATIONAL ACCOUNTING STANDARDS
Annotations:
Amendments (Textual)
F1
INTERNATIONAL FINANCIAL REPORTING STANDARD 15
Revenue from Contracts with Customers
F1 DISCLOSURE
F1 Significant judgements in the application of this Standard
F1 123. An entity shall disclose the judgements, and changes in the judgements, made in applying this Standard that significantly affect the determination of the amount and timing of revenue from contracts with customers. In particular, an entity shall explain the judgements, and changes in the judgements, used in determining both of the following:
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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)