Some examples and use cases from the internet:

Some examples and use cases from the internet:

• Paragraph 68 does not preclude recognising a prepayment as an asset when payment for the delivery of goods or services has been made in advance of the delivery of goods or the rendering of services.
• If the entity is not required to acquire and supply construction materials, the agreement may be only an agreement for the rendering of services in accordance with IAS 18.
• The rendering of services typically involves the performance by the entity of a contractually agreed task over an agreed period of time.
• When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue shall be recognised only to the extent of the expenses recognised that are recoverable.
• The rendering of services typically involves the performance by the enterprise of a contractually agreed task over an agreed period of time.
• Some contracts for the rendering of services are directly related to construction contracts, for example, those for the services of project managers and architects.
• When IAS 11 applies, the construction contract also includes any contracts or components for the rendering of services that are directly related to the construction of the real estate in accordance with paragraph 5(a) of IAS 11 and paragraph 4 of IAS 18.
• date of supply of goods or rendering of services

• The Portuguese legislation does not distinguish establishment from the provision of services of a temporary nature.
• This resulted in a relocation of both industrial production and provision of services.
• common requirements for provision of services;
• They increase compliance costs to business wishing to engage in cross border sale of goods or provision of services.
• The resultant legal uncertainty and lack of transparency hamper the provision of services.
• border provision of services.
• These resources also support studies, surveys and provision of services that allow the Commission to facilitate better regulation.
• Ensure proportionality in the treatment of cross