Accounting for variable consideration from a purchaser's perspective

Topic area:
Key words:
IFRS
Initiative
Official name
Discussion paper - Accounting for variable consideration from a purchaser's perspective
Type
Discussion paper
Level 3 / Other
Initiator
EFRAG
Submitted
27.09.2022
Doc. code
Summary
Status
Status

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Current version
Consultation paper
27.09.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: EFRAG, Discussion paper - Accounting for variable consideration from a purchaser's perspective, 2022