Deloitte
Accounting Research Tool
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Chapter 1 — Overview

1.6 Step 3: Determine the Transaction Price (Chapter 6 of the Roadmap)

1.6 Step 3: Determine the Transaction Price (Chapter 6 of the Roadmap)

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Footnotes

[5]
In IFRS 15, the IASB uses the term “highly probable,” which has the same meaning as the FASB’s “probable” as defined in ASC 450.