Standard Label: | Assets recognised from costs to obtain or fulfil contracts with customers |
Name: | ifrs-full:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers |
Identifier: | ifrs-full_AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers |
Documentation: | The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. |
Category of Term: | Concept |
References: | IFRS 15 128 a |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:30:44 AM