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15
2014 6
2014 6 2
IASB FASB15
IFRS 15 IFRSUS GAAP
US GAAP IFRS
►
►
►
►
► 1
IFRS 15
17 IFRS
IFRS 15
IFRS US GAAP
►
IFRS US GAAP3.1.5
► FASB IASB
► IASB
► IASB FASB
1 IFRS 15.IN5
2014 6 3
► FASB US GAAP
IFRS 15
1
2
3
4
5
2011 11B
IFRS 15IFRS
2017 1 1 US GAAP2016 12 15 IFRS
US GAAPUS GAAP
IFRS 15
Applying IFRS: A closer look at the new revenue recognition standard
2014 6 4
1.
1.1
1.2
1.3
2.
2.1
2.2
2.3
3.
3.1
3.2
3.3
3.4
4.
4.1
4.2
4.3
4.4
4.5
4.6
4.7
5.
5.1
5.2
5.3
5.4
5.5
5.6
6.
6.1
6.2
6.3
6.4
6.5
6.6 IFRS 15
2
7
7
7
13
16
16
17
18
20
21
25
26
33
36
36
40
45
46
51
51
53
55
56
67
69
74
75
79
81
81
90
91
94
97
97
2014 6 5
7.
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
8.
8.1
8.2
8.3
8.4
9.
9.1
9.2
9.3
10.
10.1
10.2
10.3
10.4
10.5
A
B
99
99
111
115
119
121
122
122
123
124
125
125
129
129
135
144
144
145
146
157
157
158
160
164
164
165
170
2014 6 6
► IFRS 15 IFRS
► IFRS11 IAS
11 18 IAS 1813 IFRIC 1315 IFRIC 1518 IFRIC 18
31 SIC 31
► IFRS 15
►
IFRS
► IFRS 15
2014 6 7
1
1.1
IFRS 15 2017 1 1 IFRSIFRS
US GAAP 2016 12 15 IFRS2
IFRS
12 31 2017 1 12017 6
30
2017 12 31
► 2015 1 12015 6 30
► 2016 1 12016 6 30
6 30 2017 7 12017
12 31
2018 6 30
► 2014 7 12014 12
312015 6
30
► 2015 7 12015
12 31
2016 6 30
► 2016 7 12016
12 31
2017 6 30
1.2
IFRS 15
2 2017 12 152016 12 15
2014 6 8
3
► IFRS 156 30 2017 7 1
►
IFRS 15
1.2.1
8IAS 8 IFRS 15
3 IFRS 15.C2
IAS 8
19. 23
(a)
(b)
20.
21. 12
22. 23 19 (a) (b)
2014 6 9
IFRS 15
IAS 8
23. 19 (a) (b)
24.
25.
26.
27. 25
5053
2014 6 10
IFRS 15
C3.
(a) 8C5
(b) C7 C8
……
C5. C3(a)
(a)
(b)
(c)
120
C6. C5
(a)
(b)
2014 6 11
IAS 8
IAS 8
28.
(a)
(b)
(c)
(d)
(e)
(f)
(i)
(ii) 33
(g)
(h) 19 (a) (b)
IFRS 15 IASBIFRS 15
IAS 8 28(f)
1.2.2
IFRS 15
IFRS 15 12 312017 1 1
IFRS 15
2014 6 12
► IAS 11 IAS 18
► IFRS 15
►
IFRS 15
► IFRS 15 /
► IFRS 15
►
IFRS 15
2014 6 13
1-1
12 31 2017 1 1 IFRS 15
IAS 18 IAS 18 19
IFRS 15 IAS 18
IFRS 15 4.2
2017 1 1
6.2
2016 12 31IFRS 15
2017 1 12017 1 1 IFRS 15
1.3
IFRS 15
IFRS 15 /
►
5.1
2014 6 14
►
4
5.1
►
IFRS 15
/
IFRS 15IFRS IFRS 15
4 IFRS 15.BC439-BC443
2014 6 15
IAS 8IFRS 15
5 6
►
►
►
►
►
10
5 IAS 8.30 6 IAS 8.31
IFRS 15
2014 5 1511
18IFRS 15 2017 1 1
2014 6 16
2
► 17 IAS 17
► 4 IFRS 4
► 9 IFRS 9 39IAS 39 10
IFRS 10 11IFRS 11 27 IAS 27
28 IAS 28
►
—
— IFRS 152.2
7.3
IFRS 15/
IFRS 15 2.3
2.1
7
2-14.1
IFRS IFRS 15
7 IFRS 15 A
2014 6 17
2-1
4.4
2.2
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15
8 —
IFRS 15
8 IFRS 15.BC54
2014 6 18
2.3
IFRS 15
9 IFRIC 4.13
IFRS
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—
IFRS 15
7. 5
(a) //
73 867(b)
(b) /
/
IFRS 15IFRS /
► IAS 39
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9
2014 6 19
/ IFRS 15 /
6.6
IFRS8.3
IFRS 1516 IAS 16
38 IAS 38
IFRS 15
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IFRS 15
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13 IFRS 15
IAS 18IFRS 15 IFRS 9 IAS 39
2014 6 20
3
IFRS 15
10
3-1
IT Support Co.
IT Support Co.
IT Support Co.
IT Support Co.IT Support Co.
IFRS 15
10 IFRS 15.BC32
2014 6 21
3.1
11
3.4
IFRS 15 IFRS 153.4
IFRS 15
9.
(a)
(b)
(c)
(d)
(e)
52
11 IFRS 15.14
2014 6 22
3.1.1
IFRS 15
12
13
IFRS 15
IFRS 15
3.1.5
?
14
12 IFRS 15.BC35 13 IFRS 15.BC36 14 BC3.26
2014 6 23
IFRS
3.1.2
IFRS 15
3.1.3
5IFRS 15 9
3.1.4
IFRS 15
SIC 31
3.1.5
IFRS 15
2014 6 24
IFRS15 US GAAP
US GAAP IFRS16
IFRS 153.4
?
IAS 18IAS 18
17 IAS 18
IFRS 15
CU
IFRS 15
2 IFRS 15.IE7 IE9
CU100 1,000
IFRS 15 9(e) IFRS 15 47 52(b)
CU100CU400,000
15 IFRS 5 A 16 US GAAP
17 IAS 18.14(b),18, 20(b)
2014 6 25
IFRS 15
CU400,000 CU400,000IFRS 15 9(e)
IFRS 15 9IFRS 15
5.1.1(a)
(b) (c)
3.2
IFRS 15
17.
(a)
(b)
(c) 22 30
2014 6 26
18
?
IFRS 15 IAS 18 IAS 11IFRS IAS 11 IFRS 15 IFRS 15 17(c)
IAS 11 19
IAS 18 17
3.3
IFRS 15
18.
18 IFRS 15.BC73 19 IAS 11.9(c)
2014 6 27
IFRS 15
19.
50 5456 58
IFRS 15
9 IFRS 15 IE42 IE43
30120
IFRS 15 18 21
IFRS 15 21(b)IFRS 15 56 58
IFRS 15IFRS 15
2014 6 28
IFRS 15
20.
(a) 26 30
(b)
21. 20
(a)
22(b)
(i)
(ii)
(b)
(c) (a) (b)
2014 6 29
?
IAS 11 20 IAS 18
IFRS 15
3.3.1
IFRS 154.2
3.3.2
20 IAS 11.13
2014 6 30
5 A 3.3.2
3.3.2
3.3.1IFRS
15 21 3.3
►
5 B
►
8
►
2014 6 31
IFRS 15
5 IFRS 15 IE19 IE24
CU12,000 CU100 120
6030 150 30
A
30 CU2,850CU95
IFRS 15 27
IFRS 15 20 30
120 CU100 30CU95
B
30 CU8060
CU15CU900 CU15 60 30
30 CU1,500CU50 30 CU2,400
CU80 CU900
CU90060 30
CU80IFRS 15 20
IFRS 15 21(a)
CU93.33 [(CU100 60 ) + (CU80 30 )]
90
2014 6 32
IFRS 15
8 IFRS 15 IE37 IE41
CU10024 CU200,000
IFRS 1535(b)
CU200,000
CU420,000 CU700,00060%
IFRS 15 56 58
CU150,000 CU120,000CU1,350,000 CU1,150,000 + CU200,000CU200,000 6
30IFRS 15 56
CU200,000
CU 1,000,000 700,000
30% 300,000
CU 600,000 420,000 180,000
2014 6 33
IFRS 15
IFRS 15 27(b) IFRS 15 29
IFRS 15 21(b)51.2%
CU420,000 CU820,000CU91,200 ( 51.2%
CU1,350,000) – CU600,000
3.4
IFRS 15
15. 9
(a)
(b)
16. 159 14
2014 6 34
IFRS 15 9IFRS 15 3.1 21
IFRS 15 9
US GAAP 22
IFRS 15
1 IFRS 15 IE3 IE6
CU100
CU50,000 95%
CU600,000
IFRS 15 9IFRS 15 9(e)
(a)
(b)
(c)
21 IFRS 15.BC47 22 IFRS 115.BC48
2014 6 35
IFRS 15
IFRS 15 9 IFRS 15 15 16CU50,000 15
16 CU50,000
915
14 9 IFRS 15 15
2014 6 36
IFRS 15
22.
(a)
(b) 23
23.
(a) 35
(b) 39 40
24.
25.
4
4.1
2014 6 37
IFRS 15
26.
(a)
(b)
(c) B34 B38
(d)
(e)
(f) B34 B38
(g)
(h)
(i) B52 B63
(j) B39 B43
IFRS
23 IFRS US GAAPUS GAAP
IFRS 15
23 IAS 18.13
2014 6 38
IFRS 15
12 IE59 IE65
A
24
25
26
24 IFRS 15.BC87 25 IFRS 15.BC88 26 IFRS 15.BC92
2014 6 39
IFRS 15
IFRS 15 26(g)
B
IFRS 15 24
C
IFRS 15 24
37
2014 6 40
IFRS 15
27.
(a)
(b)
4.2
4.2.2
4.2.1
IFRS 15
►
►
27
27 IFRS 15.28
2014 6 41
IFRS 15
29. 27(b)
(a)
(b)
(c)
28
29 IFRS 15 29(a)
28 IFRS 15.BC100 29 IFRS 15.BC107
2014 6 42
IFRS 15
11 IE49 IE58
A
IFRS 15 27
IFRS 15 27(a)
IFRS 15 29IFRS 15 27(b)
(a)
(b)
(c)
(d)
IFRS 15 31 38IFRS
15 B58 IE276 IE277 54
2014 6 43
IFRS 15
B
A
IFRS 15 27
IFRS 15 29(a)
IFRS 15 29(b)
IFRS 15 27(b) IFRS 15 29
A
(a)
(b)
(c)
IFRS 15 31 38
2014 6 44
4.2.2
2011 11
►
IFRS 15 35 7.1
►
7.1.4
IFRS 15
6.3
30
30 IFRS 15.BC116
2014 6 45
4.3
4.2
IAS 18
IFRS 15
IFRS US GAAPUS GAAP
US GAAPASC 605-25
US GAAP ASC 985-605 IFRS 15
4-1
Z ZZ
ZZ
2014 6 46
4.4
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ZZ
B
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Z Z
2014 6 47
IFRS 15
B37.
(a)
(b)
(c)
(d)
(e)
IFRS US GAAP31 IFRS 15 IFRS
IFRS 15
7
►
31 IFRS 15.BC382
2014 6 48
►
►
IFRIC 1332
32 IFRS 15.BC385
IFRS 15 IFRSIFRS
2014 6 49
IFRS 15
47 IE239 IE243
IFRS 15 B37
(a)
(b)
(c)
(d)
IFRS 15B37
2014 6 50
IFRS 15
48 IE244 IE248
( CU100CU200
30%
IFRS 15 B37
(a)
(b)
(c)
(d) 30%
IFRS 15 B37
30%
2014 6 51
4.5
IFRS 15
B78.
(a)
(b)
(c)
4.6
33
33 IFRS 15.BC386
2014 6 52
IFRS 15
49 IE250 IE253
CU100 A30 CU100
30
3010% 30%
A
IFRS
IFRSIFRS 15
6.1.5
2014 6 53
IFRS 15
IFRS 15 B42 80%CU50
CU12 CU50 30% 80% A
CU100
CU89 A ACU11
CU
A 100 12
112
4.7
5.2.2
A 89 CU100 CU112 CU100 11 CU12 CU112 CU100
100
2014 6 54
IFRS 158.1
?
34
IAS 18
5.2.2
34 IAS 18.17
2014 6 55
5
IFRS 15
47.
48.
(a) 50 55 59
(b) 56 58
(c) 60 65
(d) 66 69
(e) 70 72
49.
2014 6 56
5.1
IFRS 15
50.
51.
52.
(a)
(b)
53.
(a)
(b)
2014 6 57
5.1.1
IFRS 15 515.1.3
IFRS 15
IFRS 15
IFRS 15IFRS 15
1005.2.2
IFRS 15IFRS 15
3.1.5
3.4
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54.
2014 6 58
IFRS 15
35
5.1.2
36
35 IFRS 15.BC194 36 IFRS 15.BC202
2014 6 59
37
5.2.1
5.1.3
5.1.3
37 IFRS 15.BC201
IFRS 15
56. 53
2014 6 60
IFRS38 US GAAP
39 US GAAP IFRS
►
IFRS 15
57.
(a)
(b)
(c)
(d)
(e)
58. B63
38 IFRS 5 A 39 16 40 IFRS 15.BC211
40
2014 6 61
►
5.2.1 8.4.4
►
►
►
41
41 IFRS 15.BC215
2014 6 62
5-1
A
ACU400,000 A
CU0CU600,000
A
A AA CU230,000
(CU200,000 30%) + (CU400,000 35%) + (CU600,000 5%)
AA
CU200,000A CU200,000
A CU230,00075% IFRS 15 57
A CU230,000A
CU230,000 A
- 30%
CU200,000 30%
CU400,000 35%
CU600,000 5%
2014 6 63
5-1
B
A CU0CU200,000 CU400,000 CU600,000
A
ACU230,000 A
AA
A CU200,000CU400,000 CU400,000CU200,000
AA
ACU400,000 A
CU400,000 ACU400,000 A40% CU400,000 35% + 5% 70%
CU200,000 30% + 35% + 5% ACU200,000
- 30%
CU200,000 30%
CU400,000 35%
CU600,000 5%
2014 6 64
5-1
?
IFRS42
US GAAP US GAAP43
5-2
A
ACU12,000,000 1,200,000
CU10 ACU1,200,000 A 3,600,000 1,200,000
3,600,000
42 IAS 18.14 IAS 18.18 IAS 11.11 43 ASC 605-25 13 44 ASC 605-20 605-20-S99-1
44
2014 6 65
5-2
A 1,200,000A
ACU39,600,000
(CU12,000,000 3) + (CU1,200,000 3)
A 4.2.2
1,200,000 A
CU11 CU39,600,000 / 3,600,000 A1,200,000
3,600,000
CU10 CU12,000,000 / 1,200,000
IFRS 15IFRS 15
IFRS 15
IFRS 15
25 IE129 IE133
20X8 1 12%
20%
IFRS 15 22(b)
2014 6 66
IFRS 15
IFRS 15 50 54IFRS 15 56 58 IFRS 15 57
20X8 3 31CU1 CU200
IFRS 15 84(b) 85
IFRS 15 73 CU20020X8 3 31
IFRS 15IAS 18 14
IFRS 15IFRS 15
2014 6 67
5.2
5.2.1
IFRS 15
8.4
5.2.2
4.7
IFRS 15IFRS 15
IAS 18 17
2014 6 68
IFRS 15
22 IE110 IE115
100 CU100100 CU100 = CU10,000
30CU60
IFRS 15 100 4
IFRS 15 53(a)
97
IFRS 15 56 58CU9,700 CU100 97
IFRS 15 57
30
CU9,700
IFRS 15IFRS 15
2014 6 69
IFRS 15
5.3
IFRS 15
IFRS 15
100IFRS 15 55 B21
(a) CU9,700 CU100 97
(b) CU300 CU100 3
(c) CU180 CU60 3
IFRS 15
60.
2014 6 70
IFRS 15
IFRS 15
61.
(a)
(b)
(i)
(ii)
62. 61
(a)
(b)
(c) 61
63.
2014 6 71
IFRS 15
26 IE135 IE140
CU121 2490
CU100CU80
IFRS 15 56 58
2014 6 72
IFRS 15
IFRS 15 60 62 CU121 CU100
10% CU121 24 CU100
IFRS 15 B20 B27
(a) IFRS 15 B21
(a)
(b) IFRS 15 65
(c)
(a) IFRS 9
IFRS 9 IFRS 9
CU80(a)
CU80
CU100(a)
CU100
CU80 CU80
2014 6 73
IFRS 15
28 IE143 IE147
CU100 5% 60CU18,871
A
5%5%
CU100IFRS 9
B
5%12%
5% CU100
IFRS 15 6412%CU848,357 12% 60 CU18,871
IFRS 9
IFRS 15
IFRS 15
2014 6 74
5.3.1
IFRS 9 IAS 39
1IAS 1 7
IFRS 1545
5.4
13
IFRS 15
IFRS 15
45 IFRS 15.113(b)
2014 6 75
IAS 16
IAS 18
46 IFRIC 1847 IAS 18
IFRS 15
SIC 31IFRS 15
IFRS 15
31 IE156 IE158
20X1 1 1IFRS 15 22(b)
1005,200
100
46 IAS 18.12 47 IFRIC 18.13
5.5
2014 6 76
IFRS 15
70.
26 30
50 58
71.
72.
(a)
(b)
2014 6 77
4.2
5.1
IFRS 15
►
►
►
2014 6 78
►
►
►
►
►
IFRS 15 IFRS
IAS 18 IFRS
2014 6 79
IFRS 15
32 IE160 IE162
CU1500CU150 CU150
IFRS 15 70 72
IFRS 15 70 CU150
IFRS 15 72
10% CU150 CU1500CU180 CU200
CU20
5.6
2014 6 80
5-3
CU150CU40
CU630CU150 + CU480(CU40 12 )
CU150 + CU1,440 36
CU44.17
4.6
2014 6 81
6
IFRS 15
6.1
IFRS 15
6.1.36.5
IAS 18 IFRIC 13IFRIC 13
IAS 18
2014 6 82
IFRS 15
78. 73
IFRS US GAAPASC 605-25
IFRS 15 ASC 605-25
US GAAP ASC 605-256.1.2
2009 FASB
IFRS US GAAP ASC 985-605
6.1.2
2014 6 83
6.1.1
48
►
►
►
►
►
►
►
►
IFRS 15
79.
(a)
(b)
(c)
78
(i)
(ii)
48 IFRS 15.78
2014 6 84
►
►
►
►
►
►
6.1.2
IFRS 15 1 23 IFRS 15
IFRS 15
►
6.1.1
2014 6 85
►
8.3.2
►
6.4 34 B C
IFRS 15
2014 6 86
IFRS 15
6.1.3
IFRS 15
6.1.4
IFRS 15
IAS 18
ASC 605-25 US GAAP
ASC 985-605
2014 6 87
IFRS 15
33 IE164 IE166
CU100 A B CA
B C
B CB C
IFRS 15 78
CU150CU100
IFRS 15 82 IFRS 15 7681 A B C
CU
A 50 IFRS 15 77
B 25 IFRS 15 79(a)
C 75 IFRS 15 79(b)
150
CU
A 33 CU50 CU150 CU100 B 17 CU25 CU150 CU100 C 50 CU75 CU150 CU100 100
2014 6 88
6-1
CU750CU600
A
CU150
6.1.5
4.6
IFRS 151
2
2014 6 89
6-1
CU750
B
100 CU15050%
10050 25 175
CU120,000 (100 CU750) + (50 CU600) + (25 CU600)CU685.71 CU120,000 / 175
CU68,571 100 CU685.71 CU6,429 CU75,000CU68,571
?
IFRS
US GAAPASC 605-25 ASC 605-25
2014 6 90
6-2
CU100,000
— CU75,000 — CU14,000 — CU20,000
CU109,000 CU100,000
CU100,000
6.2
6.3 6.4
IFRS 15IFRS 15 6.3
6.4
— CU68,807 CU75,000 (CU100,000 / CU109,000)
— CU12,844 CU14,000 (CU100,000 / CU109,000)
— CU18,349 CU20,000 (CU100,000 / CU109,000)
2014 6 91
IFRS 15
84.
(a)
(b) 22(b)
85. 22(b)
(a)
(b) 73
86. 73 83 85
6.3
6.4
4.2.2
IFRS 15 85IFRS 15 84
IFRS 15 84
2014 6 92
IFRS 15
35 IE178 IE187
X YX Y
CU800 CU1,000
A
X CU800 YY 3% IFRS 15 53
CU1,000
IFRS 15 85Y IFRS 15 85
(a) YY
(b) CU1,000 Y IFRS 1573
CU1,000 Y CU800 XIFRS 15 86 CU800 X
Y IFRS 15 73
49
8.4
49 IFRS 15.BC278
2014 6 93
IFRS 15
Y X YY
IFRS 15 B63
X X CU800
B
X CU300 YY 5% IFRS 15 53
CU1,500
IFRS 15 85Y
YY YCU300 X CU1,500 Y X
Y CU800 CU1,000IFRS 15 76 80
X Y CU800 CU1,000CU300 X Y
X Y IFRS 15 B63
Y X YY CU167 CU1,000 CU1,800 CU300
X X CU133 CU800 CU1,800 CU300
CU200IFRS 15 B63 Y
CU111 CU1,000 CU1,800 CU200X CU89 CU800 CU1,800 CU200
2014 6 94
IFRS 15
82.
(a)
(b)
(c) 82(b)
6.4
6.3
50
50 IFRS 15.BC283
2014 6 95
IFRS 15
34 IE167 IE177
A B C
CU60 B C
A
CU100 A B C
CU40IFRS 15 81
CU60 B C CU40A IFRS 15 82 B
C
B CB C
CU60 CU60
B C CU60B CU55 C CU45
B
A A B C DCU130 D IFRS 15
79(c) D CU15-CU45 D
CU
A 40B 55C 45 140
CU
B 33 CU55 CU100 CU60C 27 CU45 CU100 CU60 60
2014 6 96
IFRS 15
D IFRS 15 8283
A CU60 B C CU40A IFRS 15 82 CU100
CU40 B CD CU30
D CU30 CU15-CU45IFRS 15 73 IFRS 15
78
C
C B CU105 CU130D CU5 CU105
A B C CU100 CU5D CU5 D
CU15-CU45D IFRS 15 73
80 CU105 A B CD
CU
A 40 IFRS 15 77 B C 60 IFRS 15 82D 30 IFRS 15 79(c) 130
BB C
D
2014 6 97
6.5
6.1
IFRS 15 18 213.3
►
►
6.6 IFRS 15
IFRS 152.3
/
2014 6 98
6-3
A B 1,200A B 1,000
IAS 39
CU50,000CU48,000 CU7,000
IAS 39
IFRSIFRS 9 IAS 39
%
CU48,000 100% CU5,000 CU43,000
7,000 0% — 7,000
CU55,000 CU5,000 CU50,000
2014 6 99
7
IFRS 15
IFRS IFRS 15
51
IFRS 15
7.1
IFRS 15
35.
(a) B3B4
(b) B5
(c) 36
37
51 IFRS 15.33
2014 6 100
7.2
7.1.1
IFRS 15
IFRS 15
B3.
B4.
(a)
(b)
52
7.1.2 7.1.3
52 IFRS 15.BC125-BC128
2014 6 101
IFRS 15 35
IFRS 15
13 IE67 68
IFRS 15 22(b)IFRS 15 35(a)
IFRS 15 39 45 B14 B19
7.1.2
2014 6 102
7.1.3
►
►
IFRS 15
36.
B6 B8
……
B6. 36
B7.
B8.
2014 6 103
/
54
53
53 IFRS 15.BC135-BC137 54 IFRS 15.B142
2014 6 104
IFRS 15
B9. 37
(a)
(b)
B10.
B11.
2014 6 105
7.1.3
IFRS 15
14 IE69 IE72
15%15%
IFRS 15 35(a) IFRS 15 B3 B4
IFRS 15 35(a)
IFRS 15 35(c)
(a) IFRS 15 36 B6 B8
(b) IFRS 15 37 B9 B13
IFRS 15 39 45 B14 B19
2014 6 106
7.1.4
IFRS 15
39. 35 37
40.
41. B14 B19
42.
43. 8
2014 6 107
IFRS 15
B15.
B16.
B17.
B18.
B19. 39
2014 6 108
IFRS 15
(a)
(b)
(i)
(ii)
(iii)
(iv) B34 B38
55
55 IFRS 15.BC160
2014 6 109
7-1
15
56
7.1.5
56 IFRS 15.BC166
2014 6 110
IFRS 15 B19(b)7.1.4
IFRS 15
19 IE95 IE100
20X2 11CU500
CU400 CU150 IFRS 15 B34 B38
IFRS 15 B1920X2 12
20X3 6 CU150CU400
IFRS 15 B19
CU 5,000,000
1,500,000 2,500,000
4,000,000
2014 6 111
IFRS 15
?
IAS 11
57
7.2
IFRS 15
20X2 12 31
(a) CU500,000
(b) 20% CU500,000 CU2,500,000
20X2 12 31
(a) (20% CU3,500,000) + CU1,500,000
CU3,500,000 CU5,000,000 – CU1,500,000
(b) CU500,000 + CU1,500,000
CU
2,200,000 (a)
2,000,000 (b)
200,000
57 IFRS 11.31
2014 6 112
IFRS 15
38. 35 37
31 34
(a)
(b)
(c)
B64 B76 B77 B78B79 B82
(d)
(e)
B83 B86
2014 6 113
7.1 7.2
IFRS 15
17 IE81 IE90
A
IFRS 15 35(c)
IFRS 35(c)IFRS
15 38
B
2014 6 114
IFRS 15
IFRS 35(c)
IFRS 15 37 B9 B13
IFRS 15 35(c)IFRS 15 39 45
B14 B19
C
C B
IFRS 15 B11
2014 6 115
7.3
IFRS 15
B64.
B65.
(a)
(b)
(c)
7.3.1
IFRS 15
B66.
(a) 17
(b) B68
IAS 17
2014 6 116
58 IAS 18.13 SIC 27 59 IAS 18.IE5
IFRS 15
58
IAS 1859
IAS 18IFRS 15
2014 6 117
IFRS 15
62 IE315 IE318
20X7 1 1 CU100
A
20X7 12 31CU110
20X7 12 31IFRS 15 B66(b)
IFRS 15 B68CU110 CU100
20X7 12 31CU110
7.3.2
IFRS 15
5.2.2
►
►
5.2.2
2014 6 118
IFRS 15
B73. B68
B74.
B20 B27
IFRS 15
62 IE315 IE319 IE321
20X7 1 1 CU100
B
20X7 12 31CU900,000 20X7 12 31
CU750,000
IFRS 15 B70 B76
IFRS 15 B70 B71 17
2014 6 119
7.3.3
85%
85%IFRS 15
7.4
60 IFRS
IFRS 15 B80 IAS 18
60 IAS 18.IE1
2014 6 120
IFRS 15
B79.
B80. 38
B81. 38
(a)
(b)
(c)
(d)
B82. 22 30
73 86
2014 6 121
IFRS 15
63 IE323 IE327
20X8 1 1
20X912 31
20X9 12 31IFRS 15 38
IFRS 15 B8120X9 12 31
IFRS 15 60 65
7.5
2014 6 122
IFRS 15
B83. 38(e)
B84.
B85.
B86.
7.6
7.1 IFRS 15
8.4
7.7
4.7
2014 6 123
IFRS 15
5.2.2
7.8
5.1
IFRS 15 52
2014 6 124
IFRS 15
52 IE267 IE270
CU10CU1
CU100,00010,000
CU100,000 9,500 IFRS 15 B42CU0.95
CU9,500
CU100,000
4,5009,500 CU4,110 (4,500 9,500 ) CU8,676
CU4,566 CU8,676 – CU4,110
8,500 9,700
CU3,493 [( 8,500 9,700) CU8,676] – CU4,110
CU1,073 CU8,676 – CU7,603
7.9
IFRS 1537
8.2
CU 91,324 CU100,000 ( CU100,000
CU109,500)
8,676 CU100,000 ( CU9,500 CU109,500)
2014 6 125
8
8.1
►
►
8.1.1
6
8.1.2
37IAS 37
2014 6 126
8.1.3
IFRS 15
B31.
(a)
(b)
(c)
2014 6 127
8.1.4
8-1
90
CU3,600CU3,200 CU400 CU1,440
90 CU200
90
/ 3,600
200 200 400 3,200
1,440
1,440
2014 6 128
8-2
8-2
8-1 500CU10,000
CU2,5008-1
2,500 2,500
CU7,000
7,000 7,000
CU50090
?
8.1.2
8.1.1IFRS 15
2014 6 129
8.2
2011 11
IFRS US GAAP
US GAAP
FASB US GAAP
IFRS IAS 37 IFRS 15IAS 37
IAS 37
IAS 37
66.
67.
68.
69. 36
8.3
IFRS 15
2014 6 130
8.3.1
IFRS 15
IFRS 15
36 IE189 IE191
:
IFRS 15 91CU10,000
IFRS 15 91
IFRS 15 93
CU 15,000
25,000 10,000
50,000
2014 6 131
8.3.2
(1) (2) IFRS 15
IFRS 15
95. 2 16
38
(a)
(b)
(c)
96.
IFRS 15
IFRS 15
IFRS 15
2014 6 132
IFRS 15
97.
(a)
(b)
(c)
(d)
(e)
IFRS 15
37 IE192 IE196
CU10,000
IFRS 15 91CU10,000
IFRS 15 99
2014 6 133
IFRS 15
(a) 16
(b) 38
(c) IFRS 15 95
IFRS 15 95(b)IFRS 15 95 IFRS 15 98
CU 40,000
120,000 90,000
100,000 350,000
IFRS 15
IFRS 15
98.
(a)97
(b)
(c)
(d)
2014 6 134
8-3
A ACU60,000
AIAS 8
IFRS 15 A A
IFRS
8.3.3
5
36 IAS 36
IAS 36
2014 6 135
US GAAPIFRS IAS 36
61
8.4
IFRS 15
8.4.1
4.1 4.2
7.1 7.2 IFRS 15 31 36
61 IAS 36.109-125
2014 6 136
IFRS 15
56 IE281 IE288
A
IFRS 15 27
IFRS 15 27(a)
IFRS 15 31 38
B
IFRS 15 27
IFRS 15 27
(a)
(b)
62
62 IFRS 15.BC407
2014 6 137
IFRS 15
IFRS 15 B58
IFRS 15 B58
IFRS 15 B58
IFRS 15 31 38
8.4.2
►
►
IFRS 15
B57.
2014 6 138
IFRS 15
B58
B61
B58.
(a) B59
(b) B58(a)
(c) 25
B59.
63
63 IFRS 15.BC413
2014 6 139
IFRS 15
B62.
(a)
(b)
64 IFRS 15.BC414
8.4.3
64
2014 6 140
IFRS 15
58 IE297 IE302
CU100
IFRS 15 27
IFRS 15 B58
(a)
(b)
(c)
IFRS 15 B58
IFRS 1535(a)
IFRS 15 39 45
2014 6 141
IFRS 15
59 IE303 IE306
1975A
CU10,000
IFRS 15 27
IFRS 15 B58
IFRS 15 60 65
30
8.4.4
IFRS 15 5.1
2014 6 142
IFRS 15
57 IE289 IE296
10
5% CU150,000
IFRS 15 27
IFRS 15 27(a)
IFRS 15 29IFRS 15 27(b)
(a)
(b)
2014 6 143
IFRS 15
CU150,0005%
IFRS 15 85
CU150,000
CU150,0005%
IFRS 15 B58IFRS 15 B58
(a)
(b)
(c)
IFRS 15 B58 IFRS 15 35(a)
IFRS 15 B63
2014 6 144
9
IFRS 15 IFRSUS GAAP
IFRS 15IFRS 15 1.2
9.1
IFRS 15
IFRS 15
IFRS 9 IAS 39IFRS 9 IAS 39
5.1.1
2014 6 145
IFRS 15
110.
(a) 113 122
(b) 123 126
(c) 91 95127 128
8.3.3
9.2
A
IFRS 15
IFRS 15
2014 6 146
IFRSUS GAAP
IASB 34IFRS
FASB 270
9.3
9.3.1
IFRS 15
IFRS 15
2014 6 147
IFRS 15
B89.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
/
8
IFRS 15
IFRS IFRS 9IAS 39
2014 6 148
IFRS 15
41 IE210 IE211
8
IFRS 15 114
IFRS 15 115
CU CU CU CU
990 2,250 5,250 8,490
300 750 1,000 2,050
700 260 - 960
1,990 3,260 6,250 11,500
/
600 - - 600
990 - - 990
400 - - 400
- 500 - 500
- 2,760 - 2,760
- - 1,000 1,000
- - 5,250 5,250
1,990 3,260 6,250 11,500
1,990 3,260 1,000 6,250
- - 5,250 5,250
1,990 3,260 6,250 11,500
2014 6 149
IFRS 15
116.
(a)
(b)
(c)
117. 119(a)119(b)
118.
(a)
(b)
(c)
(d)
(e)
2014 6 150
9-1
AA
20X8CU400
20X8 20X7 20X6
CU1,500 CU2,250 CU1,800
(200) (850) (500)
20X8 20X7 20X6
CU650 CU200 CU100
CU200 CU125 CU200
2014 6 151
IFRS 15
119.
(a)
(b) 56 58
(c)
(d)
(e)
120.
(a)
(b) 120(a)
(i)
(ii)
65
IFRS 15 120
65 IFRS 15.BC348
2014 6 152
IFRS 15
42 IE212 IE219
20X7 6 30 A BC 20X7 12 31
IFRS 15 120 122
A
CU25
IFRS 15B16
IFRS 15 121(b)
(a)
(b)
(c)
(d) 66
66 IFRS 15.BC350
2014 6 153
IFRS 15
B
CU400
B
(a) CU4,800 = CU400 12 (b) CU2,400 = CU400 6
C
CU100CU0–CU1,000
CU750IFRS 15 57 CU750
C
(a) = CU3,150 CU100 24 + CU750 24CU1,575
(b) CU1,575 2 = CU788 6
IFRS 15 122
20X8 20X9
CU CU CU
20X7 12 31 4,800(a) 2,400(b) 7,200
20X8 20X9
CU CU CU
20X7 12 31 1,575(a) 788(b) 2,363
2014 6 154
IFRS 15
43—— —— IE220 IE221
20X2 1 1 CU100020X2
12 31 CU32020X3 20X4
20X2 12 31
20X2 12 31 CU68012 18
9.3.2
IAS 167
67 IAS 1.122–133
2014 6 155
IFRS 15
126.
(a)
(b)
(c)
(d)
IFRS 15
124.
(a)
(b)
2014 6 156
IFRS 15
127.
(a) 91 95
(b)
128.
(a) 91 95
(b)
9.3.3
9.3.4
5.38.3.1
2014 6 157
10
IFRS 15
IFRS 15
IFRS 15
10.1
►
►
►
IFRS 15
►
►
►
► IFRS 15
►
►
2014 6 158
►
►
►
►
►
► IFRS 15
►
►
► IFRS 15
►
►
►
►
►
►
10.2
IFRS 15
2014 6 159
IFRS 15
►
►
►
►
►
►
►
►
►
2014 6 160
10.3
10.3.1
IFRS 15
IFRS 15
A B C
10.3.2
IFRS 15
► IFRS 15
► IFRS 15
►
►
► IFRS 15
IFRS 15
► IFRS 15
►
►
2014 6 161
10.3.3
IFRS 15
►
► 3.1.5
► 3.2
► 3.3
► —— 4.2
►
► 5.1 5.2
► 5.3
► 6.1
► 7
► 8.4
► IFRS 15
►
IFRS 15
►
IFRS 15
/
►
IFRS 15
►
► IFRS 15
►
IFRS 15
2014 6 162
10.3.4
?
1.2
► ?
► ?
►
?
►
►
?
► ?
►
►
?
►
?
?
EBITDA
2014 6 163
►
?
► ?
?
►
►
►
?
► IFRS 15?
►
?
► ?
IFRS 15 ?
IFRS 15
2014 6 164
►
?
► ? 2016 2015 2017?
?
► ?
► ?
► ?
10.4
10.5
►
►
►
2014 6 165
A
15 ——
g. h.
15 —— IFRS 15 20145
IFRS 15 2017 1 1
IFRS 15
IFRS 15 a. 8 —— IAS 8
IFRS 15.C5
b. IFRS 15.C7–C8 IFRS 15
a. IFRS 15 b. 11 ——
18 ——
IFRS 15.C3
IFRS 15.C2
IFRS 15.C3(a) IFRS 15
IFRS 15
a. b. c. d. e. f. IFRS 15
33——
IFRS 15.C3(a)
IFRS 152017 1 1
IFRS 15.C1
IAS 8.22
IAS 8.28
IAS 33.2
IFRS 15.C4 IAS 8.28(f)
IAS 8.28 IFRS 15 IFRS 15IFRS 15.C3(a) IFRS 15
IAS 8.28(f)
□ □ □
□ □ □
□ □ □ □ □ □ □ □ □ □ □ □ □ □ □
□ □ □
□ □ □
□ □ □
2014 6 166
IFRS 15.C5 a. b.
IFRS 15.C6
IFRS 15.C3(b) IFRS 15
a. 11 —— 18 ——
IFRS 15
b. IFRS 15.C8(a)
IFRS 15 a. b.
c.
IFRS 15.C5
IFRS 15.C3(b)
IFRS 15.C8
IFRS 15.C3(b) IFRS 15 IFRS 15
12 31 2017 1 1 IFRS 15
IFRS 15.C7
IFRS IFRS 15
IFRS 15.C5 a. b.
IFRS 1.D34 IFRS 15.C6
IFRS 15.C5
IFRS 15.C6
IFRS 1.D34-35
IFRS 15.105
9 —— IFRS 9 39 ——IAS 39
IFRS 9 IAS 39
IFRS 15.107
□ □ □ □ □ □
□ □ □ □ □ □
IFRS 15.108
IFRS 15.108
□ □ □ □ □ □
□ □ □
□ □ □
□ □ □
□ □ □
IFRS 15.106 IFRS 15.105
IFRS 15.105
2014 6 167
IFRS 15.109
IFRS 9IAS 39 IFRS 9 IAS 39
IFRS 15.113(b)
IFRS 15
IFRS 15.107
IFRS 15.109
IFRS 15.106
IFRS 15.65
IFRS 15.65
IFRS 15.B25
IFRS 15.B25
IFRS 15
IFRS 15.110
IFRS 15.110 a. IFRS 15.113-122 b. IFRS 15 IFRS 15.123-126 c. IFRS 15.91 IFRS 15.95
IFRS 15.127-128
IFRS 15.110
IFRS 15.111
IFRS 15.111
IFRS 15 IFRS 15.112
IFRS 15.113
IFRS 15.114
IFRS 15.114
IFRS 15.114
a. b. c. IFRS 15.B88(a) (b)
a. b. IFRS 9 IAS 39
IFRS 15.114 IFRS 15.B87
IFRS 15.B88
IFRS 15.B89
□ □ □
□ □ □
□ □ □
□ □ □ □ □ □
□ □ □ □ □ □
□ □ □
□ □ □
□ □ □
□ □ □
2014 6 168
► ► ► ► ► ►
►
IFRS 15.115
8 ——
a.
b. c.
a. b.
c. d. e.
a.
b.
IFRS 15.56–58
c.
d. e.
a. b. IFRS 15.120(a)
► ►
IFRS 15.116
IFRS 15.117
IFRS 15.118
IFRS 15.118
IFRS 15.119
IFRS 15.120
□ □ □
□ □ □ □ □ □
□ □ □
□ □ □ □ □ □
□ □ □ □ □ □
□ □ □ □ □ □ □ □ □
□ □ □
□ □ □
□ □ □ □ □ □
IFRS 15.119
2014 6 169
IFRS 15.123
□ □ □
IFRS 15.121IFRS
15.120
IFRS 15 IFRS 15
a. b.
a. b.
a.
b. c.
► ► ►
d.
a. b.
a.
b. c.
IFRS 15.63
IFRS 15.124
IFRS 15.126
IFRS 15.127
IFRS 15.63
IFRS 15.120
a. b. IFRS 15.B16
IFRS 15.94
IFRS 15.122
IFRS 15.121
IFRS 15.B16
IFRS 15.128
IFRS 15.129
IFRS 15.129
IFRS 15.94
IFRS 15.125
□ □ □ □ □ □
□ □ □ □ □ □
□ □ □
□ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □ □
□ □ □ □ □ □
□ □ □ □ □ □ □ □ □
□ □ □
□ □ □
2014 6 170
B
1 3.4
2 —— 3.1.5
3
4
5 3.3.2
6
7
8 3.3.2
9 3.3
10
11 4.2.1
12 4.1
13 7.1.1
14 7.1.3
15
16
17 7.2
18
19 7.1.5
20
21
22 5.2.2
23
24
25 5.1.3
26 5.3
27
28 5.3
29
30
31 5.4
32 5.5
33 6.1.4
34 6.4
35 6.3
36 8.3.1
37 8.3.2
38
39
40
41 —— 9.3.1
42 9.3.1
43 —— 9.3.1
2014 6 171
44
45
46
47 4.4
48 4.4
49 4.6
50
51
52 7.8
53
54
55
56 8.4.1
57 8.4.4
58 8.4.3
59 8.4.3
60
61
62 7.3.1 7.3.2
63 7.4
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