Type of Revenue ImpactedUnder IAS 1

Type of Revenue Impacted
Under IAS 18, Revenue (IAS 18.1-6)
This Standard shall be applied in accounting for revenue arising from the following transactions and events:
(IAS 18.1)
a) the sale of goods;
b) the rendering of services; and
c) the use by others of entity assets yielding interest, royalties and dividends.
Under IFRS 15, Revenue from Contracts with Customers (IFRS 15.5-8, IN7 )
An entity shall apply this Standard to all contracts with customers, except the following: (IFRS 15.5)
a) lease contracts within the scope of IAS 17 Leases;
b) insurance contracts within the scope of IFRS 4 Insurance Contracts;
c) financial instruments and other contractual rights or obligations within the scope of IFRS 9
Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint
Arrangements IAS 27 Separate Financial Statements and IAS 28 Investments in Associates
and Joint Ventures; and
d) non-monetary exchanges between entities in the same line of business to facilitate sales to
customers or potential customers. For example, this Standard would not apply to a contract
between two oil companies that agree to an exchange of oil to fulfil demand from their
customers in different specified locations on a timely basis.
The core principle of IFRS 15 is that an entity recognizes revenue to depict the transfer of promised goods
or services to customers in an amount that reflects the consideration to which the entity expects to be
entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core
principle by applying the following steps

Results (English) 3:

影响
在IAS 18的收入，收入（IAS 18.1-6）
本标准适用于下列交易和事项产生的收益核算：
（IAS 18.1）
一）销售商品；
B）提供服务和
；C）通过实体资产的利息其他使用，提成和分红。
IFRS 15，从与客户签订合同，收入（IFRS 15.5-8，7）
单位应当对所有与客户签订合同，适用这一标准，但下列情况除外：（一）
IFRS 15.5）租赁合同在IAS 17租赁范围；
B）在国际财务报告准则4保险合同范围的保险合同；
c）在国际财务报告准则9
金融工具金融工具和其他合同范围权利或义务，国际财务报告准则10合并财务报表，IFRS 11联合
安排IAS 27单独财务报表和IAS 28合伙人投资
和合资企业；与
D）非货币交易实体之间在同一行的业务来促进销售
客户或潜在客户。例如，这一标准将不适用于两家石油公司之间的合同，同意从他们的要求，以满足需求的石油公司在不同的指定地点的客户及时的。
IFRS 15的核心原则是指一个实体确认收入描绘转移货物
承诺或服务的客户数量，反映了实体的期待
权在这些商品或服务的交换。一个实体根据这个核心，确认收入原则适用下列步骤