IAS18 revenue

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1、IAS18InternationalAccountingStandard18RevenueThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS18RevenuewasissuedbytheInternationalAccountingStandardsCommitteeinDecember1993.ItreplacedIAS18RevenueRecognition(i

2、ssuedinDecember1982).LimitedamendmentstoIAS18weremadeasaconsequenceofIAS39(in1998),IAS10(in1999)andIAS41(inJanuary2001).InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessan

3、duntiltheywereamendedorwithdrawn.SincethenIAS18anditsaccompanyingillustrativeexampleshavebeenamendedbythefollowingIFRSs:•IAS39FinancialInstruments:RecognitionandMeasurement(asrevisedinDecember2003)•IFRS4InsuranceContracts(issuedMarch2004)•IAS1PresentationofFinancialStatements

4、(asrevisedinSeptember2007)*amendedtheterminologyusedthroughoutIFRSs,includingIAS18•CostofanInvestmentinaSubsidiary,JointlyControlledEntityorAssociate(AmendmentstoIFRS1andIAS27)(issuedMay2008)*•ImprovementstoIFRSs(issuedMay2008)*•IFRIC15AgreementsfortheConstructionofRealEstate

5、(issuedJuly2008)*•ImprovementstoIFRSs(issuedApril2009).Amendmentswithaneffectivedatelaterthan1January2011IAS18andtheaccompanyingillustrativeexampleshavebeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffectivedateof1January2013and

6、arethereforenotincludedinthisedition.AswellasIFRIC15thefollowingInterpretationsrefertoIAS18:•SIC-13JointlyControlledEntities—Non-MonetaryContributionsbyVenturers(issuedDecember1998andsubsequentlyamended)•SIC-27EvaluatingtheSubstanceofTransactionsinvolvingtheLegalFormofaLease(

7、issuedDecember2001andsubsequentlyamended)•SIC-31Revenue—BarterTransactionsInvolvingAdvertisingServices(issuedDecember2001andsubsequentlyamended)*effectivedate1January2009©IFRSFoundation1277IAS18•IFRIC12ServiceConcessionArrangements(issuedNovember2006andsubsequentlyamended)•IF

8、RIC13CustomerLoyaltyProgrammes(issuedJune2007)•IFRIC18TransfersofAss