• Service: Audit
  • Type: Business and industry issue, Publication series
  • Date: 3/24/2010

IFRS Practice Issues: Transfer of assets from customers 

This issue of IFRS Practice Issues considers the requirements in IFRIC 18 issued in January 2009. While this publication considers some of the key issues that an entity may encounter when applying the requirements of the IFRIC 18, it is not a comprehensive analysis of the requirements of IFRSs. Further analysis will be necessary in order for an entity to apply the requirements to its own facts, circumstances and individual transactions.


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