# |
Reference |
Concept Name |
1 |
IFRS 15 124 b |
ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory |
2 |
IFRS 15 124 b |
ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory |
3 |
IFRS 15 B89 a |
ifrs-full:ProductsAndServicesMember |
4 |
IFRS 15 C8 a |
ifrs-full:IncreaseDecreaseDueToApplicationOfIFRS15Member |
5 |
IFRS 15 B89 a |
ifrs-full:ProductsAndServicesAxis |
6 |
IFRS 15 C6 a |
ifrs-full:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively |
7 |
IFRS 15 C8 b |
ifrs-full:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 |
8 |
IFRS 15 B89 b |
ifrs-full:GeographicalAreasAxis |
9 |
IFRS 15 B89 b |
ifrs-full:GeographicalAreasMember |
10 |
IFRS 15 C6 b |
ifrs-full:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively |
11 |
IFRS 15 B89 c |
ifrs-full:NongovernmentCustomersMember |
12 |
IFRS 15 B89 c |
ifrs-full:TypesOfCustomersMember |
13 |
IFRS 15 B89 c |
ifrs-full:MarketsOfCustomersMember |
14 |
IFRS 15 B89 c |
ifrs-full:GovernmentCustomersMember |
15 |
IFRS 15 B89 c |
ifrs-full:TypesOfCustomersAxis |
16 |
IFRS 15 B89 c |
ifrs-full:MarketsOfCustomersAxis |
17 |
IFRS 15 B89 d |
ifrs-full:TypesOfContractsMember |
18 |
IFRS 15 B89 d |
ifrs-full:FixedpriceContractsMember |
19 |
IFRS 15 B89 d |
ifrs-full:TypesOfContractsAxis |
20 |
IFRS 15 B89 d |
ifrs-full:TimeandmaterialsContractsMember |
21 |
IFRS 15 B89 e |
ifrs-full:ContractDurationMember |
22 |
IFRS 15 B89 e |
ifrs-full:LongtermContractsMember |
23 |
IFRS 15 B89 e |
ifrs-full:ContractDurationAxis |
24 |
IFRS 15 B89 e |
ifrs-full:ShorttermContractsMember |
25 |
IFRS 15 B89 f |
ifrs-full:TimingOfTransferOfGoodsOrServicesAxis |
26 |
IFRS 15 B89 f |
ifrs-full:TimingOfTransferOfGoodsOrServicesMember |
27 |
IFRS 15 B89 f |
ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember |
28 |
IFRS 15 B89 f |
ifrs-full:GoodsOrServicesTransferredOverTimeMember |
29 |
IFRS 15 B89 g |
ifrs-full:SalesChannelsAxis |
30 |
IFRS 15 B89 g |
ifrs-full:GoodsSoldDirectlyToConsumersMember |
31 |
IFRS 15 B89 g |
ifrs-full:SalesChannelsMember |
32 |
IFRS 15 B89 g |
ifrs-full:GoodsSoldThroughIntermediariesMember |
33 |
IFRS 15 105 |
ifrs-full:ReceivablesFromContractsWithCustomers |
34 |
IFRS 15 105 |
ifrs-full:CurrentContractLiabilities |
35 |
IFRS 15 105 |
ifrs-full:CurrentContractAssets |
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:CurrentReceivablesFromContractsWithCustomers |
40 |
IFRS 15 105 |
ifrs-full:NoncurrentContractAssets |
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:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable |
46 |
IFRS 15 114 |
ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory |
47 |
IFRS 15 115 |
ifrs-full:AllOtherSegmentsMember |
48 |
IFRS 15 115 |
ifrs-full:SegmentsMember |
49 |
IFRS 15 115 |
ifrs-full:ReportableSegmentsMember |
50 |
IFRS 15 115 |
ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory |
51 |
IFRS 15 115 |
ifrs-full:SegmentsAxis |
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:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities |
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:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets |
67 |
IFRS 15 118 b |
ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets |
68 |
IFRS 15 118 b |
ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets |
69 |
IFRS 15 118 b |
ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities |
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:DisclosureOfPerformanceObligationsExplanatory |
74 |
IFRS 15 119 |
ifrs-full:DisclosureOfPerformanceObligationsTable |
75 |
IFRS 15 119 |
ifrs-full:PerformanceObligationsAxis |
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:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer |
80 |
IFRS 15 119 c |
ifrs-full:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices |
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:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory |
85 |
IFRS 15 120 b i |
ifrs-full:MaturityAxis |
86 |
IFRS 15 120 b i |
ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable |
87 |
IFRS 15 120 b i |
ifrs-full:AggregatedTimeBandsMember |
88 |
IFRS 15 120 b ii |
ifrs-full:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue |
89 |
IFRS 15 122 |
ifrs-full:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations |
90 |
IFRS 15 122 |
ifrs-full:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations |
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:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices |
96 |
IFRS 15 125 |
ifrs-full:PerformanceObligationsSatisfiedAtPointInTimeMember |
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:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory |
104 |
IFRS 15 128 a |
ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis |
105 |
IFRS 15 128 a |
ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable |
106 |
IFRS 15 128 a |
ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember |
107 |
IFRS 15 128 a |
ifrs-full:PrecontractCostsMember |
108 |
IFRS 15 128 a |
ifrs-full:SetupCostsMember |
109 |
IFRS 15 128 a |
ifrs-full:CostsToObtainContractsWithCustomersMember |
110 |
IFRS 15 128 a |
ifrs-full:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers |
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 |