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Com The contract can be written, verbal or implied. Identify the separate performance obligations. The key point is distinct goods or services. A contract includes promises to provide goods or services to a customer. Those promises are called performance obligations. A company would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and a distinct profit margin.
These amounts should be recycled when the item can be presented with the matched item. 13 Recent developments (a) Objectives and qualitative characteristics – see above. Elements and recognition. The Board has tentatively agreed that the focus of the definition of an asset should be on a present economic resource rather than on future economic benefits and an assessment of likelihood should be removed from the definition of an asset. The definition should focus on the present rather than on past transactions or events.
Co m (a) The Conceptual Framework is not an IFRS and so does not overrule any individual IFRS. In the (rare) case of conflict between an IFRS and the Conceptual Framework, the IFRS will prevail. ’ tud These users need information about: The economic resources of the entity; The claims against the entity; and Changes in the entity’s economic resources and claims as Information about the entity’s economic resources and the claims against it helps users to assess the entity’s liquidity and solvency and its likely needs for additional financing.