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Exposure Draft 71, Revenue without Performance Obligations

IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The aim of Exposure Draft (ED) 71 is to develop a standard that provides recognition and measurement requirements for revenue transactions that do not have performance obligations. This ED is intended to update IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers). This ED is part of a suite of three EDs that address how to account for revenue and transfer expenses, and should be read in conjunction with:

Please submit your comments by November 1, 2020.
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Submitted Comment Letters

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  2. Tiago Melo (351.31 KB)
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