Commission Regulation (EU) 2016/1905 of 22 September 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15

en · official · sha256:aaad30b45a9e990dfef1ea2efd8dc11592cb1fb1f6f9fe4c50f810d67cd4d68aEN

ANNEX International Financial Reporting Standard 15 Revenue from Contracts with Customers International Financial Reporting Standard 15 Revenue from Contracts with Customers

en · official · sha256:fc1828eba0fc4d2683215fee39c1aeca871b22d014101808df2a582e0df4d971EN

1. The objective of this Standard is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.

en · official · sha256:56922730a2997af45309c0394ce1c95f92d1d080e716abf364b8da0423754eddEN

10. A contract is an agreement between two or more parties that creates enforceable rights and obligations. Enforceability of the rights and obligations in a contract is a matter of law. Contracts can be written, oral or implied by an entity's customary business practices. The practices and processes for establishing contracts with customers vary across legal jurisdictions, industries and entities. In addition, they may vary within an entity (for example, they may depend on the class of customer or the nature of the promised goods or services). An entity shall consider those practices and processes in determining whether and when an agreement with a customer creates enforceable rights and obligations.

Ссылаются нормы: Contract, enforceable_rights_and_obligations

en · official · sha256:e194884635a32932af8c50ad04b719c85ae5d8d4de6b7103c9f37443958b52ecEN

11. Some contracts with customers may have no fixed duration and can be terminated or modified by either party at any time. Other contracts may automatically renew on a periodic basis that is specified in the contract. An entity shall apply this Standard to the duration of the contract (ie the contractual period) in which the parties to the contract have present enforceable rights and obligations.

Ссылаются нормы: Para11NoFixedDuration, assessed_for_its_stated_duration, no_fixed_duration

en · official · sha256:ccadd0d004342658ff6c922c6b59cb1ba1d0205bfeade580a27b19d9876a3317EN

12. For the purpose of applying this Standard, a contract does not exist if each party to the contract has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties). A contract is wholly unperformed if both of the following criteria are met: (a) the entity has not yet transferred any promised goods or services to the customer; and (b) the entity has not yet received, and is not yet entitled to receive, any consideration in exchange for promised goods or services.

Ссылаются нормы: Para12NoContract, contract_does_not_exist, each_party_may_terminate_without_compensation, wholly_unperformed

en · official · sha256:31e780acfb2359f8074da2b91e4c47b47107ae9a050636211f655271288dce6bEN

13. If a contract with a customer meets the criteria in paragraph 9 at contract inception, an entity shall not reassess those criteria unless there is an indication of a significant change in facts and circumstances. For example, if a customer's ability to pay the consideration deteriorates significantly, an entity would reassess whether it is probable that the entity will collect the consideration to which the entity will be entitled in exchange for the remaining goods or services that will be transferred to the customer.

Ссылаются нормы: Para13ReassessmentOnlyOnSignificantChange, criteria_reassessed, significant_change_in_facts

en · official · sha256:dbf5eb6596737a31019da93aea07b9464583925082c989d971cb33779960d6c4EN

14. If a contract with a customer does not meet the criteria in paragraph 9, an entity shall continue to assess the contract to determine whether the criteria in paragraph 9 are subsequently met.

Ссылаются нормы: Para14ContinueToAssess, consideration_received, contract_assessment_started, revenue_recognition_deferred

en · official · sha256:9cb6705e0e8ca66488cb4a19f26caf29836cda2b91ccbf89b8afa37af6a4c759EN

15. When a contract with a customer does not meet the criteria in paragraph 9 and an entity receives consideration from the customer, the entity shall recognise the consideration received as revenue only when either of the following events has occurred: (a) the entity has no remaining obligations to transfer goods or services to the customer and all, or substantially all, of the consideration promised by the customer has been received by the entity and is non-refundable; or (b) the contract has been terminated and the consideration received from the customer is non-refundable.

Ссылаются нормы: Para15ContractTerminated, Para15NoRemainingObligations, consideration_recognised_as_revenue, contract_terminated_and_non_refundable, no_remaining_obligations_and_paid

en · official · sha256:c8522d11a73be7fc747dd16315105d327b60e5c7d4d4a74a48e551a60fcf38daEN

16. An entity shall recognise the consideration received from a customer as a liability until one of the events in paragraph 15 occurs or until the criteria in paragraph 9 are subsequently met (see paragraph 14). Depending on the facts and circumstances relating to the contract, the liability recognised represents the entity's obligation to either transfer goods or services in the future or refund the consideration received. In either case, the liability shall be measured at the amount of consideration received from the customer.

Ссылаются нормы: Para16Liability, consideration_recognised_as_liability

en · official · sha256:2da0bb3e2bc7fd0b491696a45e1abbb3ed5ad05699f349a8a1ef2f85352bfa06EN

17. An entity shall combine two or more contracts entered into at or near the same time with the same customer (or related parties of the customer) and account for the contracts as a single contract if one or more of the following criteria are met: (a) the contracts are negotiated as a package with a single commercial objective; (b) the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or (c) the goods or services promised in the contracts (or some goods or services promised in each of the contracts) are a single performance obligation in accordance with paragraphs 22–30.

Ссылаются нормы: Para17InterdependentConsideration, Para17SingleCommercialObjective, Para17SinglePerformanceObligation, consideration_interdependent, contracts_combined, entered_at_or_near_same_time, same_customer, single_commercial_objective, single_performance_obligation

en · official · sha256:a2b29701b7154bc18a57ad20bec459494e50fe46c51cecdf9708d05848c9eebcEN

2. To meet the objective in paragraph 1, the core principle of this Standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

en · official · sha256:85536e7053a19d70e78a5beff517ffb4a3aad72212f54dd690fbc1c0227a4f61EN

22. At contract inception, an entity shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer (see paragraph 23).

Ссылаются нормы: Para22DistinctGoodIsObligation, Para22ExplicitPromise, PromisedGood, explicitly_promised, performance_obligation, promised_good

en · official · sha256:b238cea1e41791192961ab5877b995762dd97fa14d60635879832c61a3b3f259EN

23. A series of distinct goods or services has the same pattern of transfer to the customer if both of the following criteria are met: (a) each distinct good or service in the series that the entity promises to transfer to the customer would meet the criteria in paragraph 35 to be a performance obligation satisfied over time; and (b) in accordance with paragraphs 39–40, the same method would be used to measure the entity's progress towards complete satisfaction of the performance obligation to transfer each distinct good or service in the series to the customer.

Ссылаются нормы: Para22SeriesIsObligation, series_same_pattern_of_transfer, series_substantially_the_same

en · official · sha256:d5318daba0ae2f11b06571f642d80eb7f2359777d6697ae39d799ea1c6171977EN

24. A contract with a customer generally explicitly states the goods or services that an entity promises to transfer to a customer. However, the performance obligations identified in a contract with a customer may not be limited to the goods or services that are explicitly stated in that contract. This is because a contract with a customer may also include promises that are implied by an entity's customary business practices, published policies or specific statements if, at the time of entering into the contract, those promises create a valid expectation of the customer that the entity will transfer a good or service to the customer.

Ссылаются нормы: Para24ImpliedPromise, creates_valid_expectation, implied_by_customary_practice

en · official · sha256:13a46558512151a3e9161720fdab5296a1746d97461321f052aa30501245f078EN

25. Performance obligations do not include activities that an entity must undertake to fulfil a contract unless those activities transfer a good or service to a customer. For example, a services provider may need to perform various administrative tasks to set up a contract. The performance of those tasks does not transfer a service to the customer as the tasks are performed. Therefore, those setup activities are not a performance obligation.

Ссылаются нормы: Para25OverPara22, Para25SetupIsNotAnObligation, setup_activity_not_transferring

en · official · sha256:c656fdec98b96ca5868f7ff425fa14604019ff5a3176b0de244e271a5502682cEN

26. Depending on the contract, promised goods or services may include, but are not limited to, the following: (a) sale of goods produced by an entity (for example, inventory of a manufacturer); (b) resale of goods purchased by an entity (for example, merchandise of a retailer); (c) resale of rights to goods or services purchased by an entity (for example, a ticket resold by an entity acting as a principal, as described in paragraphs B34–B38); (d) performing a contractually agreed-upon task (or tasks) for a customer; (e) providing a service of standing ready to provide goods or services (for example, unspecified updates to software that are provided on a when-and-if-available basis) or of making goods or services available for a customer to use as and when the customer decides; (f) providing a service of arranging for another party to transfer goods or services to a customer (for example, acting as an agent of another party, as described in paragraphs B34–B38); (g) granting rights to goods or services to be provided in the future that a customer can resell or provide to its customer (for example, an entity selling a product to a retailer promises to transfer an additional good or service to an individual who purchases the product from the retailer); (h) constructing, manufacturing or developing an asset on behalf of a customer; (i) granting licences (see paragraphs B52–B63); and (j) granting options to purchase additional goods or services (when those options provide a customer with a material right, as described in paragraphs B39–B43).

Ссылаются нормы: Para26ListedKind, listed_kind_of_promised_good

en · official · sha256:a86da91af8f60772c4c073426936b129f15d0b71819d4e95ddf6c0a99ae58e09EN

27. A good or service that is promised to a customer is distinct if both of the following criteria are met: (a) the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (ie the good or service is capable of being distinct); and (b) the entity's promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (ie the good or service is distinct within the context of the contract).

Ссылаются нормы: Para27Distinct, capable_of_being_distinct, distinct_good, separately_identifiable, separately_identifiable/external

en · official · sha256:11c802d95de9c794c034a310788816df1e1ac072fd5ea1127376f17d9f6ae980EN

28. A customer can benefit from a good or service in accordance with paragraph 27(a) if the good or service could be used, consumed, sold for an amount that is greater than scrap value or otherwise held in a way that generates economic benefits. For some goods or services, a customer may be able to benefit from a good or service on its own. For other goods or services, a customer may be able to benefit from the good or service only in conjunction with other readily available resources. A readily available resource is a good or service that is sold separately (by the entity or another entity) or a resource that the customer has already obtained from the entity (including goods or services that the entity will have already transferred to the customer under the contract) or from other transactions or events. Various factors may provide evidence that the customer can benefit from a good or service either on its own or in conjunction with other readily available resources. For example, the fact that the entity regularly sells a good or service separately would indicate that a customer can benefit from the good or service on its own or with other readily available resources.

Ссылаются нормы: Para28BenefitOnItsOwn, Para28BenefitWithOtherResources, can_be_used_consumed_or_sold, readily_available_resources

en · official · sha256:2a966ea743b7eb57aa3cfa0925e4cf7e877971ff2fabed2e11c7512d530ab6beEN

29. Factors that indicate that an entity's promise to transfer a good or service to a customer is separately identifiable (in accordance with paragraph 27(b)) include, but are not limited to, the following: (a) the entity does not provide a significant service of integrating the good or service with other goods or services promised in the contract into a bundle of goods or services that represent the combined output for which the customer has contracted. In other words, the entity is not using the good or service as an input to produce or deliver the combined output specified by the customer. (b) the good or service does not significantly modify or customise another good or service promised in the contract. (c) the good or service is not highly dependent on, or highly interrelated with, other goods or services promised in the contract. For example, the fact that a customer could decide to not purchase the good or service without significantly affecting the other promised goods or services in the contract might indicate that the good or service is not highly dependent on, or highly interrelated with, those other promised goods or services.

Ссылаются нормы: Para29HighlyInterdependent, Para29IntegrationService, Para29NotDistinct, Para29OverPara27, Para29SignificantModification, highly_interdependent, not_separately_identifiable_factor, significant_integration_service, significantly_modifies_another

en · official · sha256:4c0688540df963bf2589a8175209702e8b44ff64714f5ec214f11d1d87dff81fEN

3. An entity shall consider the terms of the contract and all relevant facts and circumstances when applying this Standard. An entity shall apply this Standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances.

Ссылаются нормы: Para3StepsAreOrdered

en · official · sha256:55486a75a2a6827dc13d1d3245cf020cd00eb30b4ca01c13487c312aa36cdaa4EN

30. If a promised good or service is not distinct, an entity shall combine that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct. In some cases, that would result in the entity accounting for all the goods or services promised in a contract as a single performance obligation.

Ссылаются нормы: Para30Combine, combined_into_bundle

en · official · sha256:277bc19fd13ac180703d5d2b8fae438419ab4d9809ef7caa4f6086c7390c6d50EN

31. An entity shall recognise revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service (ie an asset) to a customer. An asset is transferred when (or as) the customer obtains control of that asset.

Ссылаются нормы: Para31RevenueOnSatisfaction, performance_obligation_satisfied, revenue_recognised

en · official · sha256:d4884015dd2d8510d328b69688a07b3339175faad1e89d077221e54eca79cf02EN

32. For each performance obligation identified in accordance with paragraphs 22–30, an entity shall determine at contract inception whether it satisfies the performance obligation over time (in accordance with paragraphs 35–37) or satisfies the performance obligation at a point in time (in accordance with paragraph 38). If an entity does not satisfy a performance obligation over time, the performance obligation is satisfied at a point in time.

Ссылаются нормы: Para32EitherOverTimeOrAtAPoint

en · official · sha256:f026c135ef9d2c01877f3d62bad71a802590e3b637590a659d0327292382ec87EN

33. Goods and services are assets, even if only momentarily, when they are received and used (as in the case of many services). Control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset. The benefits of an asset are the potential cash flows (inflows or savings in outflows) that can be obtained directly or indirectly in many ways, such as by: (a) using the asset to produce goods or provide services (including public services); (b) using the asset to enhance the value of other assets; (c) using the asset to settle liabilities or reduce expenses; (d) selling or exchanging the asset; (e) pledging the asset to secure a loan; and (f) holding the asset.

Ссылаются нормы: Para33ControlFromIndicator, control_transferred

en · official · sha256:1e2a56b74013c6be4f4b5b1d1df3d80b09826c464537a23ff7e64e92937f1701EN

34. When evaluating whether a customer obtains control of an asset, an entity shall consider any agreement to repurchase the asset (see paragraphs B64–B76).

Ссылаются нормы: Para34RepurchaseConsidered, control_assessment_considers_repurchase, repurchase_agreement

en · official · sha256:02092f04f6aa7420d08f444a7dc9abdd9f0cef900beafb70bc43c024433d6081EN

35. An entity transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognises revenue over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity's performance as the entity performs (see paragraphs B3–B4); (b) the entity's performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced (see paragraph B5); or (c) the entity's performance does not create an asset with an alternative use to the entity (see paragraph 36) and the entity has an enforceable right to payment for performance completed to date (see paragraph 37).

Ссылаются нормы: Para35CustomerControlledAsset, Para35NoAlternativeUseAndRightToPayment, Para35OverTimeIsSatisfaction, Para35SimultaneousBenefit, creates_or_enhances_asset_customer_controls, customer_simultaneously_receives_and_consumes, satisfied_over_time

en · official · sha256:d273a91a7daac58a9639755b56ea5c307b697aeabc88d7a14974d47f0dbee117EN

36. An asset created by an entity's performance does not have an alternative use to an entity if the entity is either restricted contractually from readily directing the asset for another use during the creation or enhancement of that asset or limited practically from readily directing the asset in its completed state for another use. The assessment of whether an asset has an alternative use to the entity is made at contract inception. After contract inception, an entity shall not update the assessment of the alternative use of an asset unless the parties to the contract approve a contract modification that substantively changes the performance obligation. Paragraphs B6–B8 provide guidance for assessing whether an asset has an alternative use to an entity.

Ссылаются нормы: no_alternative_use, no_alternative_use/external

en · official · sha256:cdd4e48bd80a0130989f800aa583cdc10887a1b9a06d3a1b5f86a0d7922a2ea4EN

37. An entity shall consider the terms of the contract, as well as any laws that apply to the contract, when evaluating whether it has an enforceable right to payment for performance completed to date in accordance with paragraph 35(c). The right to payment for performance completed to date does not need to be for a fixed amount. However, at all times throughout the duration of the contract, the entity must be entitled to an amount that at least compensates the entity for performance completed to date if the contract is terminated by the customer or another party for reasons other than the entity's failure to perform as promised. Paragraphs B9–B13 provide guidance for assessing the existence and enforceability of a right to payment and whether an entity's right to payment would entitle the entity to be paid for its performance completed to date.

Ссылаются нормы: enforceable_right_to_payment, enforceable_right_to_payment/external

en · official · sha256:32d873f56a9acd1c2967274165e845e83d16d3269813e685215f65cffa8f1150EN

38. If a performance obligation is not satisfied over time in accordance with paragraphs 35–37, an entity satisfies the performance obligation at a point in time. To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity shall consider the requirements for control in paragraphs 31–34. In addition, an entity shall consider indicators of the transfer of control, which include, but are not limited to, the following: (a) The entity has a present right to payment for the asset—if a customer is presently obliged to pay for an asset, then that may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset in exchange. (b) The customer has legal title to the asset—legal title may indicate which party to a contract has the ability to direct the use of, and obtain substantially all of the remaining benefits from, an asset or to restrict the access of other entities to those benefits. Therefore, the transfer of legal title of an asset may indicate that the customer has obtained control of the asset. If an entity retains legal title solely as protection against the customer's failure to pay, those rights of the entity would not preclude the customer from obtaining control of an asset. (c) The entity has transferred physical possession of the asset—the customer's physical possession of an asset may indicate that the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset or to restrict the access of other entities to those benefits. However, physical possession may not coincide with control of an asset. For example, in some repurchase agreements and in some consignment arrangements, a customer or consignee may have physical possession of an asset that the entity controls. Conversely, in some bill-and-hold arrangements, the entity may have physical possession of an asset that the customer controls. Paragraphs B64–B76, B77–B78 and B79–B82 provide guidance on accounting for repurchase agreements, consignment arrangements and bill-and-hold arrangements, respectively. (d) The customer has the significant risks and rewards of ownership of the asset—the transfer of the significant risks and rewards of ownership of an asset to the customer may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. However, when evaluating the risks and rewards of ownership of a promised asset, an entity shall exclude any risks that give rise to a separate performance obligation in addition to the performance obligation to transfer the asset. For example, an entity may have transferred control of an asset to a customer but not yet satisfied an additional performance obligation to provide maintenance services related to the transferred asset. (e) The customer has accepted the asset—the customer's acceptance of an asset may indicate that it has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. To evaluate the effect of a contractual customer acceptance clause on when control of an asset is transferred, an entity shall consider the guidance in paragraphs B83–B86.

Ссылаются нормы: Para38CustomerAcceptance, Para38LegalTitle, Para38PhysicalPossession, Para38PointInTime, Para38PointInTimeIsSatisfaction, Para38PresentRightToPayment, Para38RisksAndRewards, control_indicator, customer_accepted_the_asset, customer_has_legal_title, physical_possession_transferred, present_right_to_payment, risks_and_rewards_transferred, satisfied_at_point_in_time

en · official · sha256:348ab9a4d68877de10c6c4977aceb16a622ec69d395f5fd6a1fd5972fa8f24c2EN

4. This Standard specifies the accounting for an individual contract with a customer. However, as a practical expedient, an entity may apply this Standard to a portfolio of contracts (or performance obligations) with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual contracts (or performance obligations) within that portfolio. When accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio.

Ссылаются нормы: Para4PortfolioExpedient, portfolio_effect_not_materially_different, portfolio_expedient_available, portfolio_of_similar_contracts

en · official · sha256:4a84cd155357640fd3ff938392f4d2f852994fc325a40b2f83572b4b99159585EN

5. An entity shall apply this Standard to all contracts with customers, except the following: (a) lease contracts within the scope of IAS 17 Leases; (b) insurance contracts within the scope of IFRS 4 Insurance Contracts; (c) financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures; and (d) non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potential customers. For example, this Standard would not apply to a contract between two oil companies that agree to an exchange of oil to fulfil demand from their customers in different specified locations on a timely basis.

Ссылаются нормы: Para5AppliesToAllContracts, Para5ExceptionFinancialInstruments, Para5ExceptionInsurance, Para5ExceptionLease, Para5ExceptionNonMonetaryExchange, contract_in_scope, financial_instrument_or_interest, insurance_contract_ifrs4, lease_contract_ifrs16, non_monetary_exchange_same_line_of_business, scope_exclusion

en · official · sha256:15d7cf7ed888c5a3969c2101070d1a0a740ead166aadcf5726cf6294fec4bc15EN

6. An entity shall apply this Standard to a contract (other than a contract listed in paragraph 5) only if the counterparty to the contract is a customer. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration. A counterparty to the contract would not be a customer if, for example, the counterparty has contracted with the entity to participate in an activity or process in which the parties to the contract share in the risks and benefits that result from the activity or process (such as developing an asset in a collaboration arrangement) rather than to obtain the output of the entity's ordinary activities.

Ссылаются нормы: Para6ContractWithCustomer, contract_with_customer, counterparty_contracted_for_ordinary_activities

en · official · sha256:5169fca90ffa76cabdd247a104c8d4452d697b2cab5c9cba8f56605dd8e9b91fEN

7. A contract with a customer may be partially within the scope of this Standard and partially within the scope of other Standards listed in paragraph 5. (a) If the other Standards specify how to separate and/or initially measure one or more parts of the contract, then an entity shall first apply the separation and/or measurement requirements in those Standards. An entity shall exclude from the transaction price the amount of the part (or parts) of the contract that are initially measured in accordance with other Standards and shall apply paragraphs 73–86 to allocate the amount of the transaction price that remains (if any) to each performance obligation within the scope of this Standard and to any other parts of the contract identified by paragraph 7(b). (b) If the other Standards do not specify how to separate and/or initially measure one or more parts of the contract, then the entity shall apply this Standard to separate and/or initially measure the part (or parts) of the contract.

Ссылаются нормы: Para7OtherStandardsFirst, Para7ThisStandardOtherwise, other_standards_specify_separation, partially_within_other_standards, separated_under_other_standards, separated_under_this_standard

en · official · sha256:40a4a28205d710edd67df84e7ba67ec8ad26ca0472f560932644aec43b22900cEN

8. This Standard specifies the accounting for the incremental costs of obtaining a contract with a customer and for the costs incurred to fulfil a contract with a customer if those costs are not within the scope of another Standard (see paragraphs 91–104). An entity shall apply those paragraphs only to the costs incurred that relate to a contract with a customer (or part of that contract) that is within the scope of this Standard.

Ссылаются нормы: Para8ContractCosts, contract_costs_within_this_standard, incremental_costs_of_obtaining

en · official · sha256:ee4baac8d673ddbea69a9a9c1f38634e71b227f9ef46cdf64ce68fcd67822101EN

9. An entity shall account for a contract with a customer that is within the scope of this Standard only when all of the following criteria are met: (a) the parties to the contract have approved the contract (in writing, orally or in accordance with other customary business practices) and are committed to perform their respective obligations; (b) the entity can identify each party's rights regarding the goods or services to be transferred; (c) the entity can identify the payment terms for the goods or services to be transferred; (d) the contract has commercial substance (ie the risk, timing or amount of the entity's future cash flows is expected to change as a result of the contract); and (e) it is probable that the entity will collect the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer's ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession (see paragraph 52).

Ссылаются нормы: Para9ContractCriteria, collection_probable, collection_probable/external, commercial_substance, contract_criteria_met, parties_approved_and_committed, payment_terms_identifiable, rights_identifiable

en · official · sha256:497486afc17d1b7c86deb9510782b24d72f389dc638ce9ad596c46459998a96aEN

COMMISSION REGULATION (EU) 2016/1905 of 22 September 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 15 (Text with EEA relevance)