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RS15","concept_ids":["IFRS15.APPLICATION.CUSTOMER_ACCEPTANCE"],"dimension":"APPLICATION","format":"MATCHING","context":"HEALTHCARE","tested_point":"ACCEPTANCE_CLAUSE_TO_TRANSFER_DATE","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000128","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT"],"dimension":"CALCULATION","format":"CALCULATION","context":"TELECOM","tested_point":"CONTRACT_COSTS_CAPITALISED","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000129","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"CALCULATION","format":"CALCULATION","context":"SOFTWARE","tested_point":"CONTRACT_COST_AMORTISATION_PATTERN","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000130","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"CALCULATION","format":"CALCULATION","context":"CONSTRUCTION","tested_point":"CONTRACT_COST_IMPAIRMENT_TEST","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000131","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"CALCULATION","format":"CALCULATION","context":"GENERIC","tested_point":"CONTRACT_COST_IMPAIRMENT_REVERSAL_CAP","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000132","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"ENERGY","tested_point":"COMMISSION_CAPITALISATION_ENTRY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000133","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"SECURITY_SERVICES","tested_point":"CONTRACT_COST_AMORTISATION_IMPAIRMENT_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000134","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"MEDIA","tested_point":"INCREMENTAL_COST_TEST","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000135","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"LOGISTICS","tested_point":"FULFILMENT_COST_CLASSIFICATION","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000136","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT","IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"FITNESS","tested_point":"ONE_YEAR_EXPEDIENT_AMORTISATION_PERIOD","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000137","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT","IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"HEALTHCARE","tested_point":"CONTRACT_COSTS_REVIEW","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000138","standard_id":"IFRS15","concept_ids":["IFRS15.CONTRACT_COSTS.ACQUISITION_AND_FULFILMENT","IFRS15.CONTRACT_COSTS.AMORTISATION_IMPAIRMENT"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"HEALTHCARE_IT","tested_point":"CONTRACT_COSTS_SYNTHESIS","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000139","standard_id":"IFRS15","concept_ids":["IFRS15.PRESENTATION.CONTRACT_BALANCES"],"dimension":"CALCULATION","format":"CALCULATION","context":"CONSTRUCTION","tested_point":"CONTRACT_NET_POSITION","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000140","standard_id":"IFRS15","concept_ids":["IFRS15.DISCLOSURE.REQUIREMENTS"],"dimension":"CALCULATION","format":"CALCULATION","context":"SOFTWARE","tested_point":"REMAINING_PERFORMANCE_OBLIGATIONS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000141","standard_id":"IFRS15","concept_ids":["IFRS15.PRESENTATION.CONTRACT_BALANCES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"FURNITURE","tested_point":"ADVANCE_CONTRACT_LIABILITY_ENTRY","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000142","standard_id":"IFRS15","concept_ids":["IFRS15.PRESENTATION.CONTRACT_BALANCES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"ENGINEERING","tested_point":"BILLING_RECLASSIFICATION_ENTRY","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000143","standard_id":"IFRS15","concept_ids":["IFRS15.PRESENTATION.CONTRACT_BALANCES"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"TELECOM","tested_point":"CONTRACT_BALANCE_CLASSIFICATION","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IFRS15.000144","standard_id":"IFRS15","concept_ids":["IFRS15.DISCLOSURE.REQUIREMENTS"],"dimension":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