The transfer and maintenance guide discusses key guidelines for transactions in CSA 860, transfers and service. The guide discusses the process of determining whether the transfer of financial assets is a guaranteed sale or loan. In addition, the guide discusses the accounting of financial asset management transactions. The transfer and maintenance guide describes the accounting of financial assets, including securitizations, repurchase transactions and other transactions. IFRS 15 Proceeds from customer contracts were published in May 2014. It applies to a reference period beginning January 1, 2018 or after January 1, 2018. The standard specifies how and when an IFRS reporter records revenue. It also requires these companies to provide more informative and relevant information to users of account clearing. It proposes a five-tier model based on principles, which must be applied to all contracts with customers. In addition, another, more important change is that IFRS 15 provides more guidelines than existing standards on issues such as separation of elements, award of transaction price, variable consideration, licenses, options, pensions, contract amendments and contractual costs.
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