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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition com so following on from that last example when things looked just a little bit different Im just going to go through now and talk through whereby we get to that last stage of the revenue with regards to its recognition so the last stage within our pneumonic copper the R at the end standing for recognition how we recognize within the financial statements so predominantly as its revenue thinking about how you recognize it within the statements of profit or loss but also as well as we build upon things start to look at the impact if you like on the statement of financial position so the key thing that were looking at here as Ive said is the recognition but more importantly when were looking at the recognition whereby your performance obligations are satisfied not at a point in time but over a period of time so specifically here we start to look at whereby we a
