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• 12:29, 4 August 2026 WikiSysopIG talk contribs created page Performance obligation (Created page with "'''Performance obligation''' is a promise in a contract with a customer to transfer a distinct good or service, or a series of substantially similar goods or services, to the customer. Under International Financial Reporting Standard 15 (IFRS 15), ''Revenue from Contracts with Customers'', and the corresponding provisions of Generally Accepted Accounting Principles (GAAP), performance obligations form the basis for determining when and how Revenue recogniti...") Tag: Visual edit