IFRS 15 establishes a single compre

IFRS 15 establishes a single comprehensive five-step model for entities to use in accounting for revenue arising from contracts with customers. It will supersede the following revenue Standards and Interpretations upon its effective date:

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15 المعايير الدولية تنشئ نموذج خمس خطوات شاملة واحدة للكيانات لاستخدامها في المحاسبة للإيرادات الناشئة عن العقود المبرمة مع الزبائن. أنها سوف تحل محل المعايير التالية في الإيرادات والتفسيرات عند تاريخ نفاذه:

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IFRS 15 يؤسس لنموذج من خمس خطوات شامل واحد للكيانات لاستخدامها في حسابات الإيرادات الناشئة عن العقود مع العملاء. وسوف تحل محل معايير الإيرادات التالية والتفسيرات تاريخ سريانه:

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