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Accounting for discounts under IFRS
Get 10% off for purchases over CU 100 (and modifications), Gift vouchers, Settlement discounts (bonus for early payment or for cash payment), and many others. What do discounts really mean for us, accountants? In most cases, troubles.
Actived: 9 days ago
How to Account for Customer Incentives under IFRS
As a result, there was no clear guidance on how to account for future discounts, or coupons. Luckily, we have new IFRS 15 Revenue from Contracts with Customers now in place and the guidance is quite extensive. However, there is no general rule on all customer incentives.
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All about IFRS
Lots of IFRS articles, practical examples with journal entries, entertaining IFRS videos, CPD courses and great discussions about practical topics.
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Revenue recognition Archives
Discounts are probably the most popular selling tool in business. Without a doubt, many companies discount the price for their products or services in various forms, for example: Buy 1, get 1 free (and modifications), Get 10% off for purchases over CU 100 (and modifications),…
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IFRS 15 Archives
Discounts are probably the most popular selling tool in business. Without a doubt, many companies discount the price for their products or services in various forms, for example: Buy 1, get 1 free (and modifications), Get 10% off for purchases over CU 100 (and modifications),…
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IAS 18 Archives
Discounts are probably the most popular selling tool in business. Without a doubt, many companies discount the price for their products or services in various forms, for example: Buy 1, get 1 free (and modifications), Get 10% off for purchases over CU 100 (and modifications),…
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IFRS 15 Revenue from Contracts with Customers
Under IFRS 15, can we recognise the full selling price of the service as revenue if it is offered for free e.g. Cr Revenue – $150 and Dr discount/cost of Service – $150 or should no revenue be recognised as it nets off to 0. Appreciate your assistance. Many Thanks
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IAS 37 Provisions, Contingent Liabilities and Contingent
But it has increased life of it’s off-shore assets, assets extracting oil from the well. That means It will continue it. Reply. Aditi Chaturvedi. May 17, 2018 at 11:35 am Let’s consider it a Refinery. A land agreement has been entered with Government for 30years. From 01.05.2018
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