Wednesday 03 June 2020
7-7A
Agenda paper 7-7A: Revenue Recognition [Zip file]
7-7C
7: Revenue Recognition: Cover memo [PDF]
7A: Revenue Recognition: Constraint on estimates of variable consideration [PDF]
7A-Suplement: Revenue Recognition: Constraint on Estimates of Variable Consideration [PDF]
7B: Revenue Recognition: Implementation Guidance: Licenses [PDF]
7C: Revenue Recognition: Collectability [PDF]
7
7A
Revenue Recognition: Cover memo – September 2013 [PDF]
Revenue Recognition: Collectibility, Constraint and Licenses [PDF]
7 - 7C
7: Revenue Recognition: Cover memo – July 2013 [PDF]
7A: Revenue recognition: Collectability [PDF]
7A-Addendum: Revenue Recognition: Collectibility [PDF]
7B: Revenue Recognition: Accounting for contracts that do not meet Step 1 of the revenue model [PDF]
7C: Revenue Recognition: Constraint – minimums requirements [PDF]
7: Revenue Recognition: Cover memo – May 2013 [PDF]
7A: Revenue Recognition: Application of the model: Credit card reward programs [PDF]
7B: Revenue Recognition: Transition: First-time adopters and IAS 8 disclosures [PDF]
7C: Revenue Recognition: Due process summary [PDF]
Cover memo [PDF]
Early application of the revenue standard [PDF]
7B
7C
7D
7E
Cover memo Disclosures: disaggregation of revenue (Updated 18 February) Disclosures: reconciliation of contract balances and analysis of remaining performance obligations Disclosures: contract costs, onerous performance obligations, and qualitative information Disclosures: interim requirements Transition, effective date and early application
Cover memo – January 2013 Scope Repurchase Agreements Effect of the revenue recognition model on asset managers Transfers of assets that are not an output of an entity's ordinary activities Update on outreach regarding disclosure and transition proposals [Zip File]
Cover memo – December 2012 Allocating the transaction price Contract Costs Effect of the revenue recognition model on some bundled arrangements Constraining the cumulative amount of revenue recognised – Licenses [Zip file]
7F
Cover paper Constraining the cumulative amount of revenue recognised – Cover note Constraining the cumulative amount of revenue recognised – application of the requirements Constraining the cumulative amount of revenue recognised – placement of constraint (Step 3 v Step 5) Collectibility Implementation guidance: Licenses Implementation guidance: Licenses – illustrative examples [Zip file]
Cover memo
Contract modifications
Measuring progress towards complete satisfaction of a performance obligation
Constraining the cumulative amount of revenue recognised
Collectibility
Contracts with customers that contain nonrecourse, seller-based financing
Time value of money
Contract issues: economically-linked contracts
7C Supplement
7D Supplement
Cover Memo July 2012
Identifying separate performance obligations
Identifying separate performance obligations - examples
Performance obligations satisfied over time
Performance obligations satisfied over time - supplement
Licenses
Licenses - supplement
Identifying onerous losses
Cover Memo May 2012
Feedback summary from comment letters and outreach
Summary of outreach activities
Project plan for redeliberations