IFRS expert David Cairns provides
a round-up of the latest international accounting standards
IASB
Revenue from Contracts With Customers
The International Accounting Standards Board has published exposure
draft ED/2010/6 Revenue from Contracts with Customers of a proposed
replacement for IAS 18, Revenue and IAS 11, Construction Contracts.
The IASB has issued the exposure draft jointly with the US Financial
Accounting Standards Board, which proposes to replace existing US
GAAP on revenue.
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