Expected loss on a contract with progress billings On Jan 01, 01, entity E concludes a fixed price contract. Total…
Customer loyalty program – allocation of the consideration Entity E operates a restaurant chain. If a guest consumes dishes and/or…
Uncertainties about collectibility Year 01 On Jan 01, 01, entity E concludes a fixed price contract. Under this contract, E…
Customer loyalty program – realization of the consideration attributable to the award credits In 01, entity E generated sales revenue…
Cost-to-cost method: specific topics Entity E constructs both standard and customized solar panels. The latter are constructed specifically for a…
License fees In 01, entity E developed new software. The software was not developed for E"s own use. Instead, it…
Deferred tax and tax (rate) reconciliation Entity E was founded on Jan 01, 01. E"s profit before tax according to…
Illustrating the projected unit credit method On Jan 01, 01, entity E hires Mr X. Upon termination of service, a…
Continuation of Example 4 in the following year In the following year 02, entity E"s profit before tax according to…
Deferred tax – change in the tax rate Entity E holds the following shares which were each acquired for CU…