IFRS 15 - Revenue from Contracts with Customers

# Reference Concept Name
1 IFRS 15 116 a ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory
2 IFRS 15 116 a ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory
3 IFRS 15 B89 a ifrs-full:ProductsAndServicesAxis
4 IFRS 15 C6 a ifrs-full:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
5 IFRS 15 B89 a ifrs-full:ProductsAndServicesMember
6 IFRS 15 C8 a ifrs-full:IncreaseDecreaseDueToApplicationOfIFRS15Member
7 IFRS 15 B89 b ifrs-full:GeographicalAreasAxis
8 IFRS 15 C6 b ifrs-full:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
9 IFRS 15 C8 b ifrs-full:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15
10 IFRS 15 B89 b ifrs-full:GeographicalAreasMember
11 IFRS 15 B89 c ifrs-full:TypesOfCustomersAxis
12 IFRS 15 B89 c ifrs-full:MarketsOfCustomersMember
13 IFRS 15 B89 c ifrs-full:GovernmentCustomersMember
14 IFRS 15 B89 c ifrs-full:MarketsOfCustomersAxis
15 IFRS 15 B89 c ifrs-full:TypesOfCustomersMember
16 IFRS 15 B89 c ifrs-full:NongovernmentCustomersMember
17 IFRS 15 B89 d ifrs-full:TypesOfContractsMember
18 IFRS 15 B89 d ifrs-full:TimeandmaterialsContractsMember
19 IFRS 15 B89 d ifrs-full:TypesOfContractsAxis
20 IFRS 15 B89 d ifrs-full:FixedpriceContractsMember
21 IFRS 15 B89 e ifrs-full:LongtermContractsMember
22 IFRS 15 B89 e ifrs-full:ContractDurationMember
23 IFRS 15 B89 e ifrs-full:ShorttermContractsMember
24 IFRS 15 B89 e ifrs-full:ContractDurationAxis
25 IFRS 15 B89 f ifrs-full:TimingOfTransferOfGoodsOrServicesAxis
26 IFRS 15 B89 f ifrs-full:GoodsOrServicesTransferredOverTimeMember
27 IFRS 15 B89 f ifrs-full:TimingOfTransferOfGoodsOrServicesMember
28 IFRS 15 B89 f ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember
29 IFRS 15 B89 g ifrs-full:SalesChannelsMember
30 IFRS 15 B89 g ifrs-full:SalesChannelsAxis
31 IFRS 15 B89 g ifrs-full:GoodsSoldThroughIntermediariesMember
32 IFRS 15 B89 g ifrs-full:GoodsSoldDirectlyToConsumersMember
33 IFRS 15 105 ifrs-full:CurrentContractLiabilities
34 IFRS 15 105 ifrs-full:CurrentReceivablesFromContractsWithCustomers
35 IFRS 15 105 ifrs-full:NoncurrentContractAssets
36 IFRS 15 105 ifrs-full:NoncurrentReceivablesFromContractsWithCustomers
37 IFRS 15 105 ifrs-full:ContractLiabilities
38 IFRS 15 105 ifrs-full:NoncurrentContractLiabilities
39 IFRS 15 105 ifrs-full:CurrentContractAssets
40 IFRS 15 105 ifrs-full:ReceivablesFromContractsWithCustomers
41 IFRS 15 105 ifrs-full:ContractAssets
42 IFRS 15 113 a ifrs-full:RevenueFromContractsWithCustomers
43 IFRS 15 113 b ifrs-full:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
44 IFRS 15 114 ifrs-full:RevenueFromContractsWithCustomers
45 IFRS 15 114 ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
46 IFRS 15 114 ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
47 IFRS 15 115 ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
48 IFRS 15 115 ifrs-full:AllOtherSegmentsMember
49 IFRS 15 115 ifrs-full:SegmentsAxis
50 IFRS 15 115 ifrs-full:ReportableSegmentsMember
51 IFRS 15 115 ifrs-full:SegmentsMember
52 IFRS 15 116 a ifrs-full:ReceivablesFromContractsWithCustomers
53 IFRS 15 116 a ifrs-full:ContractAssets
54 IFRS 15 116 a ifrs-full:ContractLiabilities
55 IFRS 15 116 b ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
56 IFRS 15 116 c ifrs-full:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
57 IFRS 15 117 ifrs-full:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
58 IFRS 15 117 ifrs-full:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
59 IFRS 15 118 ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
60 IFRS 15 118 a ifrs-full:IncreaseThroughBusinessCombinationsContractLiabilities
61 IFRS 15 118 a ifrs-full:IncreaseThroughBusinessCombinationsContractAssets
62 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
63 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
64 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
65 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
66 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
67 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
68 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
69 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
70 IFRS 15 118 c ifrs-full:DecreaseThroughImpairmentContractAssets
71 IFRS 15 118 d ifrs-full:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
72 IFRS 15 118 e ifrs-full:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
73 IFRS 15 119 ifrs-full:PerformanceObligationsAxis
74 IFRS 15 119 ifrs-full:DisclosureOfPerformanceObligationsExplanatory
75 IFRS 15 119 ifrs-full:DisclosureOfPerformanceObligationsTable
76 IFRS 15 119 ifrs-full:PerformanceObligationsMember
77 IFRS 15 119 a ifrs-full:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
78 IFRS 15 119 b ifrs-full:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
79 IFRS 15 119 c ifrs-full:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
80 IFRS 15 119 c ifrs-full:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
81 IFRS 15 119 d ifrs-full:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
82 IFRS 15 119 e ifrs-full:DescriptionOfTypesOfWarrantiesAndRelatedObligations
83 IFRS 15 120 a ifrs-full:TransactionPriceAllocatedToRemainingPerformanceObligations
84 IFRS 15 120 b i ifrs-full:AggregatedTimeBandsMember
85 IFRS 15 120 b i ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
86 IFRS 15 120 b i ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
87 IFRS 15 120 b i ifrs-full:MaturityAxis
88 IFRS 15 120 b ii ifrs-full:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
89 IFRS 15 122 ifrs-full:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
90 IFRS 15 122 ifrs-full:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
91 IFRS 15 123 ifrs-full:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
92 IFRS 15 124 ifrs-full:PerformanceObligationsSatisfiedOverTimeMember
93 IFRS 15 124 a ifrs-full:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
94 IFRS 15 124 b ifrs-full:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
95 IFRS 15 125 ifrs-full:PerformanceObligationsSatisfiedAtPointInTimeMember
96 IFRS 15 125 ifrs-full:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
97 IFRS 15 126 a ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
98 IFRS 15 126 b ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
99 IFRS 15 126 c ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
100 IFRS 15 126 d ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
101 IFRS 15 127 a ifrs-full:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
102 IFRS 15 127 b ifrs-full:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
103 IFRS 15 128 a ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
104 IFRS 15 128 a ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
105 IFRS 15 128 a ifrs-full:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
106 IFRS 15 128 a ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
107 IFRS 15 128 a ifrs-full:CostsToObtainContractsWithCustomersMember
108 IFRS 15 128 a ifrs-full:SetupCostsMember
109 IFRS 15 128 a ifrs-full:PrecontractCostsMember
110 IFRS 15 128 a ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
111 IFRS 15 128 b ifrs-full:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
112 IFRS 15 128 b ifrs-full:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
113 IFRS 15 129 ifrs-full:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
114 IFRS 15 129 ifrs-full:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed