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Venue | Online - Microsoft Teams |
Date | Thursday 9th October 2025 |
Time | 09:30 - 12:30 |
Information | In this session we will focus specifically on some of the most contentious areas of IFRS 15 in terms of the following:
Licences of intellectual property in the terms of a right to access and a right to use an entity’s intellectual property.
Identification of performance obligations in a licensing arrangement
Licences of intellectual property that are distinct and those that are not distinct
Contractual restrictions
Guarantees to defend or maintain a patent
Determining the nature of an entity’s promise in granting a licence
Licence renewals
Sales -based and usage-based royalties
The requirements of IFRS 15 to warranties included in arrangements to sell goods or services
Assurance-type versus Service-type warranties
Contracts with both assurance and service-type warranties
Breakage and prepayments for future goods and services
MQA Approval in Process |
Presenter |
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CPD Units | 3 units on full attendance |
Seats Left | 26 |
Price | Rs 0 |
Booking Deadline | Thursday 9th October 2025 |
Map | View Map |
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