Search found 2 matches
- 23 Apr 2024, 12:25
- Forum: IFRS-related topics
- Topic: IFRS 15 change of period of recognition of up-front fee
- Replies: 3
- Views: 152
Re: IFRS 15 change of period of recognition of up-front fee
Currently we assess that our relalionship with customers on average will be shorter than previously estimated
- 22 Apr 2024, 14:53
- Forum: IFRS-related topics
- Topic: IFRS 15 change of period of recognition of up-front fee
- Replies: 3
- Views: 152
IFRS 15 change of period of recognition of up-front fee
Hi, we plan to change period of recognition of up-front/activation fee (for all contract we spread such fee over estimated expected period) and I have some questions: 1. Is it regulated by IFRS 15 (any kind of contract modification) or IAS 8 (as change of estimate)? 2. Can such change be made during...