Exposure Draft 70, Revenue with Performance Obligations
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| Exposure Drafts and Consultation Papers
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Comments due by:
The aim of Exposure Draft (ED) 70 is to develop a standard that provides recognition and measurement requirements for revenue transactions with performance obligations. This ED is part of a suite of three EDs that address how to account for revenue and transfer expenses, and should be read in conjunction with:
Please submit your comments by November 1, 2020.
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Submitted Comment Letters
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i. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Colombia (777.87 KB)()
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j. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Chile (777.9 KB)()
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k. Foro de Contadurias Gubernamentales de America Latina (FOCAL) - Brazil (777.89 KB)()
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a. FAO - Food and Agriculture Organization of the United Nations (474.74 KB)()
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b. IAEA - International Atomic Energy Agency (474.74 KB)()
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c. IOM - International Organization on Migration (474.74 KB)()
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d. UN System (474.74 KB)()
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e. UNEP - United Nations Environment Programme (474.74 KB)()
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f. UNESCO - United Nations Educations, Scientific and Cultural Organization (474.74 KB)()
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g. UNFCCC - United Nations Framework Conventions on Climate Change (474.74 KB)()
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h. UNFPA - United Nations Population Fund (474.74 KB)()
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i. UN-Habitat - United Nations Human Settlement Programme (474.74 KB)()
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j. UNHCR - United Nations High Commissioner for Refugees (474.74 KB)()
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k. UNICEF - United Nations Children's Fund (474.74 KB)()
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l. UNDP - United Nations Development Programme (474.74 KB)()
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l. United Nations Secretariat (474.74 KB)()
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m. WIPO - World Intellectual Property Organization (474.74 KB)()
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European Commission (477.81 KB)()
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New Zealand Treasury (225.75 KB)(New Zealand)
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Malaysia Institute of Accountants (MIA) (62.22 KB)(Malaysia)
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Kalar Consulting Ltd. (526.06 KB)()
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Auckland Council (409.08 KB)(New Zealand)
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U.S. Government Accountability Office (GAO) (178.78 KB)(United States of America)
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Queensland Audit Office (QAO) (462.44 KB)(Australia)