27. September 2022
EFRAG has published a discussion paper on the accounting for variable consideration.
The discussion paper focusses on issues faced by purchaser entities. Variable consideration related to the acquisition of a business covered by IFRS 3 is outside the scope of this Discussion Paper.
Alternative approaches on the two following research questions are discussed:
In addition, the discussion paper assesses the general IFRS requirements for variable consideration. It is intended to foster the debate on a proper accounting for variable consideration and to contribute to any future related work by the IASB.
Comments are welcome by 31 May 2023.