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IFRIC Interpretation 15

IFRIC Interpretation 15

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Published by maeconomics
IFRIC 15

IFRIC Interpretation 15

Agreements for the Construction of Real Estate
IFRIC 15 Agreements for the Construction of Real Estate was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date is 1 January 2009.

©

IASCF

2611

IFRIC 15

CONTENTS
paragraphs

IFRIC INTERPRETATION 15 AGREEMENTS FOR THE CONSTRUCTION OF REAL ESTATE
REFERENCES BACKGROUND SCOPE ISSUES CONSENSUS Deter
IFRIC 15

IFRIC Interpretation 15

Agreements for the Construction of Real Estate
IFRIC 15 Agreements for the Construction of Real Estate was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date is 1 January 2009.

©

IASCF

2611

IFRIC 15

CONTENTS
paragraphs

IFRIC INTERPRETATION 15 AGREEMENTS FOR THE CONSTRUCTION OF REAL ESTATE
REFERENCES BACKGROUND SCOPE ISSUES CONSENSUS Deter

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Categories:Types, Business/Law
Published by: maeconomics on Jan 23, 2010
Copyright:Attribution Non-commercial

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06/29/2014

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IFRIC 15
 © 
IASCF2611
IFRIC Interpretation 15
 Agreements for the Constructionof Real Estate
IFRIC 15
 Agreements for the Construction of Real Estate
was developed by the InternationalFinancial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2008. Its effective date is 1 January 2009.
 
IFRIC 152612
 © 
IASCF
C
ONTENTS
 paragraphs
IFRIC INTERPRETATION 15
 AGREEMENTS FOR THE CONSTRUCTION OF REAL ESTATE 
REFERENCESBACKGROUND13SCOPE45ISSUES6CONSENSUS721Determining whether the agreement is within the scope of IAS 11 or IAS 1810–12Accounting for revenue from the construction of real estate1319Disclosures2021AMENDMENT TO THE APPENDIX TO IAS 182223EFFECTIVE DATE AND TRANSITION2425INFORMATION NOTEAnalysis of a single agreement for the construction of real estateILLUSTRATIVE EXAMPLESBASIS FOR CONCLUSIONS
 
IFRIC 15
 © 
IASCF2613
IFRIC Interpretation 15
 Agreements for the Construction of Real Estate
(IFRIC 15) is set out inparagraphs 1–25. IFRIC 15 is accompanied by an information note, illustrativeexamples and a Basis for Conclusions. The scope and authority of Interpretations areset out in paragraphs 2 and 7–17 of the
 Preface to International Financial Reporting Standards
.

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