Measurement of disposal consideration

Learning objectives

• Identify that variable or deferred consideration on disposal must be measured in accordance with IFRS 15.L3, L4

Normative references

• IAS 16 §72Consideration determined in accordance with the requirements of IFRS 15 on the transaction price (paras. 47 to 72); subsequent changes in accordance with IFRS 15.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

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