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Series CPC 47 / IFRS 15 - Revenue from Contracts with Customers Video 13 – How to estimate variable consideration Variable consideration is one of the great new features of CPC 47. Estimating it is not always an easy task. Learn about the methods provided for in CPC 47 regarding how to estimate variable consideration. For more information about IRKO, visit our website: www.irko.com.br Also follow us on Linkedin and Facebook: /irko. . /irkocontabil