Revenue – IFRS 15 handbook - KPMG

4 Step 4 – Allocate the transaction price to the performance obligations in the contract 90 4.1 Determine stand-alone selling prices 91 4.2 Allocate the transaction price 98 4.3 Changes in the transaction price 111 5 Step 5 – Recognise revenue when or as the entity satisfies a performance obligation 113 5.1 Transfer of control 114 ................
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