Sixty-two items on revenue from contracts with customers. Every answer is tied to a paragraph or a numbered illustrative example, verified against Part I of the CPA Canada Handbook. The judgment calls are deliberately not scored.
Click an item number to open that item in the drill.
| Item | Scenario | Authority | Type |
|---|
The governing text in Canada is IFRS 15 as adopted in Part I of the CPA Canada Handbook. On 21 August 2026 the whole of IFRS 15 in Part I, 2026 Edition, was read directly: the standard, Appendices A, B and C, and all sixty-five illustrative examples. The Standards and Guidance Collection was dated July 2026 at the time of reading.
Every paragraph number, example number, figure and conclusion cited in this bank was checked against that text, and no discrepancy was found. The bank was built first from the AASB and IFRS Foundation reproductions of the IASB text, then verified against the Handbook rather than assumed to match it.
IFRS 18 is not in the version this bank reflects. IFRS 18, issued April 2024, makes consequential amendments to IFRS 15, but the string does not appear anywhere in the Part I text in effect on 1 January 2026. Part I keeps a separate section for standards issued but not yet effective, which was not opened. Anything dated from this bank should say which version it worked from.
An independent agent re-checked eleven high-risk attributions against the free sources and found one real error: paragraph 62(c) has two limbs, a reason other than the provision of finance and a difference proportional to that reason. The original wording carried only the first, which overstates how easily 62(c) is met. The Handbook pass then confirmed the corrected wording, along with the sub-clause labels in paragraph 12, the single-uncertainty reading of paragraph 54 that makes Example 21 work, and the separate treatment of the CU900 credit in Example 5 Case B.
Warranties, repurchase agreements, bill-and-hold, consignment, customer acceptance, breakage, non-cash consideration, loyalty programmes, renewal options, transition, and ASPE Section 3400. These are absent because the bank stopped, not because the source failed. No issuer disclosures appear anywhere: nothing was invented, approximated or reconstructed to fill that gap.
Control is not an Appendix A defined term. Appendix A defines nine terms and control is not among them. Control of an asset is described in paragraph 33, with the point-in-time indicators in paragraph 38. Checked in the Handbook itself.
Built from the full text of IFRS 15 and its illustrative examples in Part I of the CPA Canada Handbook, four IFRIC agenda decisions and two CSA staff notices; the verification memo records what was read.