Saturday 16 January 2021
16
16A
16B
Cover Note
Sales of assets that are not an output of an entity’s ordinary activities
Summary of proposed disclosures
7
7A
7B
7C
Disclosure
Scope
Accounting for costs in contracts with customers
5
5A
5B
5C
5D
Transition requirements
Effective date
Background paper: summary of proposed model This
4
4A
4B
3
3A
3B
3C
3D
Sale of goods with the right of return
Estimates of uncertain consideration
Background: Summary of proposed revenue recognition model
6
6A
6B
6C
6D
Contracts in which an entity grants a license to a customer
Subsequent measurement of performance obligations
Onerous performance obligations
Cost guidance associated with contracts with customers
Background information: Putting the October staff papers in context
Segmenting a contract
Allocation of the transaction price
Recognizing revenue in a segment of a contract
Control
Examples on control
9
9A
14
14A
14B
Presentation of contracts with customers
Comment Letter Summary
Presenting revenues for performance by third parties
Combination, segmentation and modification of contracts
Noncash Consideration
Contract Boundaries
Collectibility
Measurement of rights: cover note
Effects of the time value of money
Effects of uncertain consideration
NNoncash consideration