Особенности применения новой модели признания выручки по МСФО

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Th e article is devoted to topical issues of applying IFRS 15 «Revenue from contracts with customers». The Standard provides a new approach to revenue recognition, consisting of fi ve consecutive steps to analyze the terms of sale in the contract with the buyer. Th e article considers examples of identifi cation of obligations to perform depending on the terms of the contract and the features of the goods and services provided to the buyer.