Scope of IFRIC D24

If adopted, IFRIC D24 would apply to all entities receiving a customer contribution, whether or not the entity contributing the asset is the customer for the related goods or services and whether or not the recipient supplies the related goods or services.

Such arrangements are more common in utility or regulated industries but can also be found in other arrangements such as outsourcing. These and other arrangements are included within the scope of IFRIC D24.