Syllabus B10
Revenue 16 / 18
IFRS 15 Criteria
1:19
Past Exam Question
Step 1: Identify the Contract
0:36
Question on Step 1
Step 2: Identify Distinct Performance Obligations
1:26
Step 2 Quiz
Step 3: Determine the Transaction Price
2:00
Quiz on Step 3
Step 3: More Detail
1:12
Quiz on Step 3: More Detail
Step 4: Allocation of the price to performance obligations
2:12
Past Exam Question
Quiz on Step 4
Step 5: Recognise Revenue as PO satisfied
3:22
Revenue Recognition - Quiz
June 24
1:34
Past Exam Question
1:51
Past Exam Question
4:02
Past Exam Question - exam
Contract Costs - Introduction
1:08
Revenue Over A Period Of Time
1:59
Contract Asset
2:59
Contract Asset - Illustration 1
0:46
Contract Asset - Illustration 2
0:35
Past Exam Question
1:25
Past Exam Question
1:33
Contract asset - Loss making
1:01
Contract asset - Loss making Illustration
0:34
Principal v Agent - Basics
1:37
Principal v Agent - More Detail
1:05
Principal v Agent - Illustrations
3:14
Re-Purchase Agreements
1:09
Past Exam Question
Bill and Hold Arrangements
1:43
Consignment Arrangements
1:18
Revenue recognition - Recap Quiz
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B9. Earnings Per Share
B. Accounting For Transactions In Financial Statements
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B11. Government Grants
B. Accounting For Transactions In Financial Statements