IFRIC publishes important decisions on IFRS 15

In recent months, the IFRS Interpretations Committee has received three referrals on the application of IFRS 15 to specific fact patterns in the real estate development sector.

Keywords: Mazars, Thailand, IFRS, IFRS 15, IASB, Real Estate

17 June 2018

Topics covered include:

1. Sale before completion: is the land distinct from the building?

2. Sale before completion: when should revenue be recognized?

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