## Overview

Our free ACCA SBR Revenue, Leases, Provisions, and Grants notes cover everything you need to know for this module. From revenue from contracts with customers (IFRS 15) to leases (IFRS 16), and provisions and government grants, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA SBR. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA SBR topics. Check out our other free notes below:

- [Reporting Framework, Ethics, and Judgement](./acca-sbr-reporting-framework-ethics-and-judgement)
- [Presentation and Performance Reporting](./acca-sbr-presentation-and-performance-reporting)
- [Assets: Recognition, Measurement, and Impairment](./acca-sbr-assets-recognition-measurement-and-impairment)
- [Revenue, Leases, Provisions, and Grants](./acca-sbr-revenue-leases-provisions-and-grants)
- [Income Taxes and Share-based Payment](./acca-sbr-income-taxes-and-share-based-payment)
- [Financial Instruments](./acca-sbr-financial-instruments)
- [Business Combinations and Group Reporting](./acca-sbr-business-combinations-and-group-reporting)
- [Foreign Currency, Hyperinflation, and Specialised Topics](./acca-sbr-foreign-currency-hyperinflation-and-specialised-topics)
- [Current Issues, Sustainability, and Analysis](./acca-sbr-current-issues-sustainability-and-analysis)

## 1. Revenue from contracts with customers (ifrs 15)

- [Five-step model and performance obligations](./acca-sbr-revenue-from-contracts-with-customers-ifrs-15-five-step-model-and-performance-obligations)
- [Variable consideration and financing components](./acca-sbr-revenue-from-contracts-with-customers-ifrs-15-variable-consideration-and-financing-components)
- [Principal vs agent and contract costs](./acca-sbr-revenue-from-contracts-with-customers-ifrs-15-principal-vs-agent-and-contract-costs)

## 2. Leases (ifrs 16)

- [Lessee accounting: rou asset and lease liability](./acca-sbr-leases-ifrs-16-lessee-accounting-rou-asset-and-lease-liability)
- [Lease term, discount rate, and remeasurement](./acca-sbr-leases-ifrs-16-lease-term-discount-rate-and-remeasurement)
- [Lessor classification and sale-and-leaseback](./acca-sbr-leases-ifrs-16-lessor-classification-and-sale-and-leaseback)

## 3. Provisions and government grants

- [Recognition and measurement (ias 37)](./acca-sbr-provisions-and-government-grants-recognition-and-measurement-ias-37)
- [Contingent liabilities and onerous contracts](./acca-sbr-provisions-and-government-grants-contingent-liabilities-and-onerous-contracts)
- [Government grants and assistance (ias 20)](./acca-sbr-provisions-and-government-grants-government-grants-and-assistance-ias-20)

Free ACCA SBR Revenue, Leases, Provisions and Grants Study Guide