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Chapter 25: Revenue

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
FRS 105 Measurement of revenue Principal and agent relationship Deferred payment Exchange of goods or services Identifying a revenue transaction Customer loyalty awards Sale of goods Rendering of services Construction contracts Percentage of completion method Interest, royalties and dividends Disclosures: FRS 102 Disclosures: FRS 105 ...

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