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IFRS 15 revenue from contracts with customers


Miners may be impacted by the new international accounting standard, IFRS 15 Revenue from Contracts with Customers. Are you?

Are your contracts are within the scope of the standard? Do your contracts meet the definition of "customer"?

Determine the impact of IFRS 15 using our five-step process to apply the standard:

  1. Identify the contract
  2. Identify the performance obligation
  3. Determine the transaction price
  4. Allocate consideration to performance obligations
  5. Recognize revenue

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