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The IFRS 15 model: objective, five steps, vocabulary and scope
Chapter 1 · Objective, core principle and scope · 46 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective, core principle and scope33 exercises
- 02Definitions14 exercises
- 03Step 1: Identifying the contract61 exercises
- 04Step 2: Identifying performance obligations37 exercises
- 05Step 3: Determining the transaction price92 exercises
- 06Step 4: Allocating the transaction price63 exercises
- 07Step 5: Satisfaction of performance obligations81 exercises
- 08Contract costs37 exercises
- 09Presentation20 exercises
- 10Disclosure24 exercises
- 11Application guidance156 exercises
Target a conceptThe exercises of a single concept.
- Objective, core principle and the five stepsFragile16 exercises
- Scope and contracts partly within other standardsFragile18 exercises
- Defined termsFragile14 exercises
- Identifying the contractFragile22 exercises
- Combination of contractsFragile10 exercises
- Contract modificationsFragile29 exercises
- Identifying performance obligations and seriesFragile22 exercises
- Distinct goods or servicesFragile18 exercises
- Determining the transaction priceFragile21 exercises
- Variable consideration and the constraintFragile35 exercises
- Significant financing componentFragile25 exercises
- Non-cash consideration and consideration payable to a customerFragile20 exercises
- Allocation on relative stand-alone selling pricesFragile36 exercises
- Allocating a discount and variable considerationFragile19 exercises
- Changes in the transaction priceFragile16 exercises
- Transfer of control and obligations satisfied over timeFragile35 exercises
- Performance obligations satisfied at a point in timeFragile14 exercises
- Measuring progress towards complete satisfactionFragile34 exercises
- Costs to obtain and to fulfil a contractFragile25 exercises
- Amortisation and impairment of contract cost assetsFragile15 exercises
- Contract assets, contract liabilities and receivablesFragile20 exercises
- DisclosuresFragile24 exercises
- Sale with a right of returnFragile22 exercises
- Assurance-type and service-type warrantiesFragile21 exercises
- Principal versus agent considerationsFragile27 exercises
- Customer options for additional goods or servicesFragile20 exercises
- Unexercised rights and non-refundable upfront feesFragile15 exercises
- Licences of intellectual propertyFragile23 exercises
- Repurchase, consignment and bill-and-hold arrangementsFragile24 exercises
- Customer acceptanceFragile10 exercises
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