IFRS-15 Contract Costing |
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For cases where the final price is not yet known, cost sheets will include an estimated price along with an estimation date. The estimate is made based on latest market prices as known on that estimation date. The estimated prices for all portions of a contract delivery line are updated whenever: - A pricing or price rolling takes place - The contract terms are changed such that pricing is affected - Goods in one of the portions are delivered to or from a counterparty
Cost Sheet Tab
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