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Standard Setters Provide Guidelines for Recognizing Revenue

Question 63

Essay

Standard setters provide guidelines for recognizing revenue. There are separate standards for IFRS versus ASPE regarding how and when revenue can be recognized.
Instructions
a) Identify and explain the method used to recognize revenue under IFRS.
b) How does the method allowed for IFRS differ from what is allowed under ASPE?

Correct Answer:

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a) Under IFRS, the contract-based approa...

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