QA2018-63 - Non-financial liabilities T01.00; T06.00

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Feb 01, 2024
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QA2018-63

Question


In which category of the LDT should anticipated received payments of future services be included?


Response


The revenue recognized in the balance sheet but not reported in the P&L yet should be reported in the LDR consistently with the relevant accounting standard (i.e. IFRS or national GAAP depending on the reporting entities). It should be reported as non-financial liabilities if it is recognized in this way in the financial statement.