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Accounting for Revenue and Non-Exchange Expenses

Consultation Paper

This Consultation Paper discusses two potential approaches for recognition of revenue for transactions that have performance obligations or stipulations:

Published:
Aug 22, 2017
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SMP Committee Response to the IESBA Strategy Survey

The IFAC Small and Medium Practices (SMP) Committee participated in the International Ethics Standards Board for Accountants' Strategy Survey, which sought early input into the key issues the board should address that might impact its Code of Ethics for Professional Accountants.

Aug 18, 2017

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