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Agent vs Principal in Cloud Business SLFRS 15 Explained Professional Discussion
Автор: DPD KNOWLEDGE
Загружено: 2025-08-17
Просмотров: 51
Описание:
In this video, Finance professionals Mr. Chamika and Ms. Mashi discuss how SLFRS 15 (Sri Lanka Financial Reporting Standard 15) applies to cloud business revenue recognition.
Key highlights include:
Understanding Agent vs. Principal assessment under SLFRS 15
How cloud service providers and resellers are treated differently
Mixed models: when businesses act as both principal and agent
Practical indicators: control, pricing, risks, and performance obligations
Importance of documentation and contract structuring #accounting #finance #slfrs #ifrs #ifrsaccounting
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