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Term: Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets
Standard Label: Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets
Name: ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
Identifier: ifrs-full_IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
Documentation: The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]
Category of Term: Concept
References: IFRS 15 118 b
Balance type: debit
Period type: duration
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:40 AM

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