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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