Receiving client´s acceptance confirmation. In these cases, the revenue can be recognized by milestone, after In some cases, the deliverables of services can be done by phases andĪssigned by milestones. Revenue for Services is recognizedīased on the delivery of the services and when deliverables agreed on contract and accepted by Control means that the client hasĪccepted the goods and may obtain benefits from them. Is recognized at the time the client gains control of the goods.
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Transferred, or services rendered according the contractual performance obligations, and theĭeliverables are accepted by the client, no matter when cash is received. International Financial Reporting Standards (IFRS 15). Smartmatic follows the rules established by the Statement as a direct result of a firm Order. Revenue: The amount of money that Smartmatic actually recognizes and registers in the financial.Purchase- Orders that are firmly committed, legally binding, valid and in force upon signature of Orders for the purpose of this Sales Incentive Plan except for the value of individual ‘call off’- or Frame Agreements, shall not be considered
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Orders for the purpose of this Sales Incentive Plan. Preliminary and non-binding arrangements such as LOIs and MOUs shall not be considered that allows the company to collect certain amounts upon performance. Smartmatic containing definitive terms and conditions for the execution of a project, service, Receive goods or services under specified terms and conditions, by means of a signed, legallyīinding, valid and in force agreement (regardless of the format) between the customer and
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