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Term: Assets recognised from costs to obtain or fulfil contracts with customers
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

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