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Finally IFRSrequires more disclosures about revenue than the previous revenue Standards IFRS If a contract meets all of the criteria at contract inception, then an entity does not reassess the criteria unless there is an indication of a significant change in the facts and Missing: download IFRSreplaces IAS, IAS, IFRIC, IFRIC, IFRICand SIC‑ IFRSprovides a comprehensive framework for recognising revenue from contracts with Missing: download At contract inception, the contract meets all the criteria in paragraphof IFRSand the entity accounts for the contract with the customer in accordance with the requirements in Missing: download vi IFRSRevenue from Contracts with Customers — Your Questions Answered Repurchase AgreementsWhat exactly are “repurchase agreements” and what is their Deloitte US Audit, Consulting, Advisory, and Tax ServicesMissing: downloadAll contracts (defined as an agreement between two or more parties that cre-ates enforceable rights and obligations) with customers are within the scope of IFRS, subject to these specific exceptions: lease contracts within the scope of IASLeases. insurance contracts within the scope of IFRSInsurance Contracts Deloitte US Audit, Consulting, Advisory, and Tax Services IFRSreplaces IAS, IAS, IFRIC, IFRIC, IFRICand SIC‑ IFRSprovides a comprehensive framework for recognising revenue from contracts with customers IFRSapplies one revenue recognition model to all contracts with customers and provides more detailed guidance on some of the issues where the previous revenue Standards lacked guidance.