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Term: Performance obligations satisfied over time [member]
Standard Label: Performance obligations satisfied over time [member]
Name: ifrs-full:PerformanceObligationsSatisfiedOverTimeMember
Identifier: ifrs-full_PerformanceObligationsSatisfiedOverTimeMember
Documentation: This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]
Category of Term: Member
References: IFRS 15 124
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 12/22/2019 8:32:01 AM

Public Domain