IFRS 14.B20 ............................................................. Ch.5, p.308
   IFRS 15.23 ........................................................... Ch.28, p.2037
   IFRS 14.B21 .............................................................. Ch.5, p.308
   IFRS 15.23 .......................................................... Ch.28, p.2056
   IFRS 14.B22 ............................................................. Ch.5, p.309
   IFRS 15.23 .......................................................... Ch.28, p.2062
   IFRS 14.B23 ............................................................. Ch.5, p.312
   IFRS 15.24 ........................................................... Ch.28, p.2037
   IFRS 14.B24 ............................................................. Ch.5, p.312
   IFRS 15.24 .......................................................... Ch.28, p.2038
   IFRS 14.B25-B28 .................................................... Ch.5, p.310
   IFRS 15.25........................................................... Ch.28, p.2038
   IFRS 14.C1............................................................ Ch.27, p.1904
   IFRS 15.25........................................................... Ch.28, p.2039
   IFRS 15.26 ............................................................ Ch.26, p.1851
   IFRS 15.26 .......................................................... Ch.28, p.2038
   IFRS 15
   IFRS 15.26(e) ...................................................... Ch.28, p.2039
   IFRS 15.26(g) ...................................................... Ch.28, p.2039
   IFRS 15.IN3 ......................................................... Ch.28, p.1978
   IFRS 15.27 ............................................................. Ch.26, p.1851
   IFRS 15.IN5.......................................................... Ch.28, p.1978
   IFRS 15.28 .......................................................... Ch.28, p.2048
   IFRS 15.1 ............................................................... Ch.28, p.1978
   IFRS 15.29 .......................................................... Ch.28, p.2049
   52
   Index of standards
   IFRS 15.29 ........................................................... Ch.28, p.2050
   IFRS 15.52........................................................... Ch.28, p.2098
   IFRS 15.29 ........................................................... Ch.28, p.2054
   IFRS 15.53 ............................................................ Ch.28, p.2103
   IFRS 15.29(a) ....................................................... Ch.28, p.2051
   IFRS 15.53 ............................................................ Ch.28, p.2104
   IFRS 15.29(b) ...................................................... Ch.28, p.2052
   IFRS 15.54............................................................ Ch.28, p.2104
   IFRS 15.29(c) ...................................................... Ch.28, p.2052
   IFRS 15.55 ................................................................ Ch.9, p.635
   IFRS 15.30 ............................................................ Ch.26, p.1851
   IFRS 15.55 ............................................................ Ch.27, p.1946
   IFRS 15.30 ........................................................... Ch.28, p.2046
   IFRS 15.55 ............................................................. Ch.28, p.2114
   IFRS 15.30 ........................................................... Ch.28, p.2066
   IFRS 15.56 ........................................................... Ch.28, p.2107
   IFRS 15.31............................................................. Ch.19, p.1403
   IFRS 15.57 ............................................................ Ch.28, p.2107
   IFRS 15.31............................................................. Ch.26, p.1853
   IFRS 15.58 ........................................................... Ch.28, p.2107
   IFRS 15.31.............................................................. Ch.28, p.2171
   IFRS 15.59 ............................................................ Ch.28, p.2114
   IFRS 15.31............................................................ Ch.39, p.3305
   IFRS 15.60 ............................................................ Ch.28, p.2119
   IFRS 15.32 ............................................................ Ch.19, p.1403
   IFRS 15.60 ........................................................... Ch.47, p.3742
   IFRS 15.32 ............................................................ Ch.26, p.1853
   IFRS 15.60-65 .................................................... Ch.36, p.3028
   IFRS 15.32 ............................................................ Ch.28, p.2172
   IFRS 15.61 ............................................................. Ch.28, p.2119
   IFRS 15.32 ............................................................ Ch.28, p.2173
   IFRS 15.61(a) ........................................................ Ch.28, p.2127
   IFRS 15.33 ............................................................ Ch.28, p.2172
   IFRS 15.62 ............................................................ Ch.28, p.2119
   IFRS 15.34 ........................................................... Ch.28, p.2208
   IFRS 15.62(a) ...................................................... Ch.28, p.2093
   IFRS 15.35 ............................................................ Ch.28, p.2173
   IFRS 15.62(c) ....................................................... Ch.28, p.2127
   IFRS 15.35(a) ........................................................ Ch.26, p.1854
   IFRS 15.63 ........................................................... Ch.26, p.1854
   IFRS 15.35(a) ........................................................ Ch.26, p.1858
   IFRS 15.63 ........................................................... Ch.28, p.2120
   IFRS 15.35(b) ....................................................... Ch.26, p.1853
   IFRS 15.63 ........................................................... Ch.28, p.2128
   IFRS 15.35(b) ....................................................... Ch.26, p.1857
   IFRS 15.63 ........................................................... Ch.47, p.3742
   IFRS 15.35(c) ........................................................ Ch.28, p.2178
   IFRS 15.64 ........................................................... Ch.26, p.1853
   IFRS 15.36 ............................................................ Ch.28, p.2178
   IFRS 15.64 ........................................................... Ch.26, p.1855
   IFRS 15.36 ........................................................... Ch.28, p.2180
   IFRS 15.64 ........................................................... Ch.28, p.2120
   IFRS 15.36 ........................................................... Ch.28, p.2190
   IFRS 15.64 ............................................................ Ch.45, p.3671
   IFRS 15.37 ........................................................... Ch.28, p.2180
   IFRS 15.65 ............................................................ Ch.28, p.2131
   IFRS 15.37 ........................................................... Ch.28, p.2190
   IFRS 15.66 ............................................................ Ch.18, p.1314
   IFRS 15.38 .............................................................Ch.24, p.1757
   IFRS 15.66 ........................................................... Ch.26, p.1827
   IFRS 15.38 ........................................................... Ch.28, p.2201
   IFRS 15.66 .................................
.......................... Ch.28, p.2132
   IFRS 15.38 ........................................................... Ch.28, p.2202
   IFRS 15.67 ............................................................ Ch.26, p.1827
   IFRS 15.39 ........................................................... Ch.28, p.2190
   IFRS 15.67 ............................................................ Ch.26, p.1856
   IFRS 15.40 ........................................................... Ch.28, p.2190
   IFRS 15.67 ............................................................ Ch.28, p.2132
   IFRS 15.40 ............................................................ Ch.28, p.2191
   IFRS 15.68 ........................................................... Ch.28, p.2132
   IFRS 15.40 ............................................................ Ch.34, p.2957
   IFRS 15.69 ........................................................... Ch.28, p.2133
   IFRS 15.41 ............................................................ Ch.28, p.2191
   IFRS 15.70 ........................................................... Ch.28, p.2135
   IFRS 15.41 ............................................................ Ch.28, p.2192
   IFRS 15.70-72 ....................................................... Ch.26, p.1815
   IFRS 15.42 ........................................................... Ch.28, p.2190
   IFRS 15.71 ............................................................ Ch.28, p.2136
   IFRS 15.43 ............................................................ Ch.28, p.2191
   IFRS 15.72 ............................................................ Ch.28, p.2136
   IFRS 15.44 ............................................................ Ch.28, p.2191
   IFRS 15.72 ............................................................ Ch.28, p.2139
   IFRS 15.45 ............................................................ Ch.26, p.1854
   IFRS 15.73 ............................................................ Ch.28, p.2146
   IFRS 15.45 ............................................................ Ch.28, p.2191
   IFRS 15.74 ............................................................ Ch.26, p.1853
   IFRS 15.46 ........................................................... Ch.28, p.2094
   IFRS 15.74 .............................................................Ch.26, p.1857
   IFRS 15.47 ............................................................ Ch.19, p.1404
   IFRS 15.74 ............................................................ Ch.28, p.2146
   IFRS 15.47 ............................................................ Ch.26, p.1852
   IFRS 15.75 ............................................................ Ch.28, p.2146
   IFRS 15.47 ........................................................... Ch.28, p.2095
   IFRS 15.76 ............................................................ Ch.28, p.2146
   IFRS 15.47 ........................................................... Ch.28, p.2097
   IFRS 15.76 ............................................................ Ch.28, p.2159
   IFRS 15.47 ........................................................... Ch.29, p.2352
   IFRS 15.77 ............................................................ Ch.28, p.2146
   IFRS 15.47 ............................................................ Ch.39, p.3312
   IFRS 15.77 ............................................................ Ch.28, p.2148
   IFRS 15.47 ........................................................... Ch.39, p.3388
   IFRS 15.77 ............................................................ Ch.28, p.2149
   IFRS 15.48 ........................................................... Ch.28, p.2095
   IFRS 15.78 ............................................................ Ch.28, p.2146
   IFRS 15.49 ........................................................... Ch.28, p.2095
   IFRS 15.78 ............................................................ Ch.28, p.2148
   IFRS 15.49 ........................................................... Ch.28, p.2280
   IFRS 15.78 ............................................................ Ch.28, p.2149
   IFRS 15.50-51 ..................................................... Ch.28, p.2097
   IFRS 15.78 ............................................................ Ch.28, p.2153
   IFRS 15.51............................................................ Ch.28, p.2098
   IFRS 15.79 ............................................................ Ch.26, p.1853
   IFRS 15.51............................................................. Ch.28, p.2101
   IFRS 15.79 .............................................................Ch.26, p.1857
   IFRS 15.51............................................................ Ch.28, p.2102
   IFRS 15.79 ............................................................ Ch.28, p.2149
   Index of standards
   53
   IFRS 15.79 ............................................................ Ch.28, p.2150
   IFRS 15.112 .......................................................... Ch.28, p.2295
   IFRS 15.80 ........................................................... Ch.28, p.2149
   IFRS 15.113 ......................................................... Ch.28, p.2292
   IFRS 15.80 ........................................................... Ch.28, p.2152
   IFRS 15.113 .......................................................... Ch.39, p.3313
   IFRS 15.81 ............................................................ Ch.28, p.2166
   IFRS 15.113(a) ...................................................... Ch.39, p.3305
   IFRS 15.82 ............................................................ Ch.28, p.2167
   IFRS 15.113(b) ...................................................... Ch.28, p.2132
   IFRS 15.83 ............................................................ Ch.28, p.2167
   IFRS 15.113(b) ...................................................... Ch.28, p.2287
   IFRS 15.84 ............................................................ Ch.28, p.2162
   IFRS 15.114 ......................................................... Ch.28, p.2294
   IFRS 15.85 ........................................................... Ch.28, p.2092
   IFRS 15.114 .......................................................... Ch.39, p.3301
   IFRS 15.85 ............................................................ Ch.28, p.2162
   IFRS 15.115........................................................... Ch.28, p.2295
   IFRS 15.85 ............................................................ Ch.28, p.2164
   IFRS 15.116 ......................................................... Ch.28, p.2300
   IFRS 15.85 ........................................................... Ch.28, p.2248
   IFRS 15.116J ........................................................ Ch.28, p.2054
   IFRS 15.86 ............................................................ Ch.28, p.2162
   IFRS 15.116K ...................................................... Ch.28, p.2054
   IFRS 15.86 ............................................................ Ch.28, p.2169
   IFRS 15.117 .......................................................... Ch.28, p.2300
   IFRS 15.87 ............................................................ Ch.28, p.2145
   IFRS 15.118 ......................................................... Ch.28, p.2300
   IFRS 15.88 ............................................................ Ch.28, p.2147
   IFRS 15.119-120 ................................................. Ch.28, p.2309
   IFRS 15.88-89 ..................................................... Ch.28, p.2170
   IFRS 15.120 .....
..................................................... Ch.28, p.2314
   IFRS 15.89 ........................................................... Ch.28, p.2092
   IFRS 15.121 .......................................................... Ch.28, p.2312
   IFRS 15.90............................................................ Ch.28, p.2170
   IFRS 15.121 .......................................................... Ch.28, p.2314
   IFRS 15.90(a) ....................................................... Ch.28, p.2170
   IFRS 15.122 .......................................................... Ch.28, p.2312
   IFRS 15.90(b) ....................................................... Ch.28, p.2170
   IFRS 15.123 ............................................................... Ch.3, p.169
   IFRS 15.91-93 ..................................................... Ch.28, p.2259
   IFRS 15.123 .......................................................... Ch.28, p.2314
   IFRS 15.91-93 ...................................................... Ch.51, p.4335
   IFRS 15.124 .......................................................... Ch.28, p.2315
   IFRS 15.92 ........................................................... Ch.28, p.2259
   IFRS 15.125 .......................................................... Ch.28, p.2315
   IFRS 15.94 ........................................................... Ch.28, p.2263
   IFRS 15.126 ...........................................................Ch.28, p.2317
   IFRS 15.95 ........................................................... Ch.28, p.2266
   IFRS 15.127-128 .................................................. Ch.28, p.2319
   IFRS 15.95 ............................................................ Ch.37, p.3100
   IFRS 15.129 .......................................................... Ch.28, p.2322
   IFRS 15.95-96...................................................... Ch.22, p.1588
   IFRS 15 Appendix A .............................................. Ch.8, p.582
   IFRS 15.95-96..................................................... Ch.28, p.2265
   IFRS 15 Appendix A .............................................. Ch.9, p.636
   IFRS 15.97 ........................................................... Ch.28, p.2267
   IFRS 15 Appendix A .......................................... Ch.26, p.1850
   
 
 International GAAP® 2019: Generally Accepted Accounting Practice under International Financial Reporting Standards Page 939