New IFRS 15 & IFRS 16 standards | The impact on M&A ...

New IFRS 15 & IFRS 16 standards | The impact on M&A transactions 08 The performance obligation to provide custodial services is satisfied over time as the services are provided. The entity considers whether the payment terms include a significant financing component in accordance with paragraphs 60–65 of IFRS 15. Impact ................
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