Standard Label: | Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets |
Name: | ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets |
Identifier: | ifrs-full_IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets |
Documentation: | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [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