IFRS 15 - Revenue from Contracts with Customers

# Reference Concept Name
1 IFRS 15 124 b ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory
2 IFRS 15 124 b ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory
3 IFRS 15 B89 a ifrs-full:ProductsAndServicesMember
4 IFRS 15 C8 a ifrs-full:IncreaseDecreaseDueToApplicationOfIFRS15Member
5 IFRS 15 B89 a ifrs-full:ProductsAndServicesAxis
6 IFRS 15 C6 a ifrs-full:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
7 IFRS 15 C8 b ifrs-full:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15
8 IFRS 15 B89 b ifrs-full:GeographicalAreasAxis
9 IFRS 15 B89 b ifrs-full:GeographicalAreasMember
10 IFRS 15 C6 b ifrs-full:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively
11 IFRS 15 B89 c ifrs-full:NongovernmentCustomersMember
12 IFRS 15 B89 c ifrs-full:TypesOfCustomersMember
13 IFRS 15 B89 c ifrs-full:MarketsOfCustomersMember
14 IFRS 15 B89 c ifrs-full:GovernmentCustomersMember
15 IFRS 15 B89 c ifrs-full:TypesOfCustomersAxis
16 IFRS 15 B89 c ifrs-full:MarketsOfCustomersAxis
17 IFRS 15 B89 d ifrs-full:TypesOfContractsMember
18 IFRS 15 B89 d ifrs-full:FixedpriceContractsMember
19 IFRS 15 B89 d ifrs-full:TypesOfContractsAxis
20 IFRS 15 B89 d ifrs-full:TimeandmaterialsContractsMember
21 IFRS 15 B89 e ifrs-full:ContractDurationMember
22 IFRS 15 B89 e ifrs-full:LongtermContractsMember
23 IFRS 15 B89 e ifrs-full:ContractDurationAxis
24 IFRS 15 B89 e ifrs-full:ShorttermContractsMember
25 IFRS 15 B89 f ifrs-full:TimingOfTransferOfGoodsOrServicesAxis
26 IFRS 15 B89 f ifrs-full:TimingOfTransferOfGoodsOrServicesMember
27 IFRS 15 B89 f ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember
28 IFRS 15 B89 f ifrs-full:GoodsOrServicesTransferredOverTimeMember
29 IFRS 15 B89 g ifrs-full:SalesChannelsAxis
30 IFRS 15 B89 g ifrs-full:GoodsSoldDirectlyToConsumersMember
31 IFRS 15 B89 g ifrs-full:SalesChannelsMember
32 IFRS 15 B89 g ifrs-full:GoodsSoldThroughIntermediariesMember
33 IFRS 15 105 ifrs-full:ReceivablesFromContractsWithCustomers
34 IFRS 15 105 ifrs-full:CurrentContractLiabilities
35 IFRS 15 105 ifrs-full:CurrentContractAssets
36 IFRS 15 105 ifrs-full:NoncurrentReceivablesFromContractsWithCustomers
37 IFRS 15 105 ifrs-full:ContractLiabilities
38 IFRS 15 105 ifrs-full:NoncurrentContractLiabilities
39 IFRS 15 105 ifrs-full:CurrentReceivablesFromContractsWithCustomers
40 IFRS 15 105 ifrs-full:NoncurrentContractAssets
41 IFRS 15 105 ifrs-full:ContractAssets
42 IFRS 15 113 a ifrs-full:RevenueFromContractsWithCustomers
43 IFRS 15 113 b ifrs-full:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers
44 IFRS 15 114 ifrs-full:RevenueFromContractsWithCustomers
45 IFRS 15 114 ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable
46 IFRS 15 114 ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
47 IFRS 15 115 ifrs-full:AllOtherSegmentsMember
48 IFRS 15 115 ifrs-full:SegmentsMember
49 IFRS 15 115 ifrs-full:ReportableSegmentsMember
50 IFRS 15 115 ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory
51 IFRS 15 115 ifrs-full:SegmentsAxis
52 IFRS 15 116 a ifrs-full:ReceivablesFromContractsWithCustomers
53 IFRS 15 116 a ifrs-full:ContractAssets
54 IFRS 15 116 a ifrs-full:ContractLiabilities
55 IFRS 15 116 b ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
56 IFRS 15 116 c ifrs-full:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods
57 IFRS 15 117 ifrs-full:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory
58 IFRS 15 117 ifrs-full:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment
59 IFRS 15 118 ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
60 IFRS 15 118 a ifrs-full:IncreaseThroughBusinessCombinationsContractLiabilities
61 IFRS 15 118 a ifrs-full:IncreaseThroughBusinessCombinationsContractAssets
62 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities
63 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets
64 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities
65 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities
66 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
67 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets
68 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
69 IFRS 15 118 b ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities
70 IFRS 15 118 c ifrs-full:DecreaseThroughImpairmentContractAssets
71 IFRS 15 118 d ifrs-full:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets
72 IFRS 15 118 e ifrs-full:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities
73 IFRS 15 119 ifrs-full:DisclosureOfPerformanceObligationsExplanatory
74 IFRS 15 119 ifrs-full:DisclosureOfPerformanceObligationsTable
75 IFRS 15 119 ifrs-full:PerformanceObligationsAxis
76 IFRS 15 119 ifrs-full:PerformanceObligationsMember
77 IFRS 15 119 a ifrs-full:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations
78 IFRS 15 119 b ifrs-full:DescriptionOfSignificantPaymentTermsInContractsWithCustomers
79 IFRS 15 119 c ifrs-full:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer
80 IFRS 15 119 c ifrs-full:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices
81 IFRS 15 119 d ifrs-full:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations
82 IFRS 15 119 e ifrs-full:DescriptionOfTypesOfWarrantiesAndRelatedObligations
83 IFRS 15 120 a ifrs-full:TransactionPriceAllocatedToRemainingPerformanceObligations
84 IFRS 15 120 b i ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
85 IFRS 15 120 b i ifrs-full:MaturityAxis
86 IFRS 15 120 b i ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable
87 IFRS 15 120 b i ifrs-full:AggregatedTimeBandsMember
88 IFRS 15 120 b ii ifrs-full:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue
89 IFRS 15 122 ifrs-full:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
90 IFRS 15 122 ifrs-full:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations
91 IFRS 15 123 ifrs-full:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers
92 IFRS 15 124 ifrs-full:PerformanceObligationsSatisfiedOverTimeMember
93 IFRS 15 124 a ifrs-full:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers
94 IFRS 15 124 b ifrs-full:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices
95 IFRS 15 125 ifrs-full:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices
96 IFRS 15 125 ifrs-full:PerformanceObligationsSatisfiedAtPointInTimeMember
97 IFRS 15 126 a ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory
98 IFRS 15 126 b ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory
99 IFRS 15 126 c ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory
100 IFRS 15 126 d ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory
101 IFRS 15 127 a ifrs-full:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers
102 IFRS 15 127 b ifrs-full:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
103 IFRS 15 128 a ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory
104 IFRS 15 128 a ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis
105 IFRS 15 128 a ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable
106 IFRS 15 128 a ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember
107 IFRS 15 128 a ifrs-full:PrecontractCostsMember
108 IFRS 15 128 a ifrs-full:SetupCostsMember
109 IFRS 15 128 a ifrs-full:CostsToObtainContractsWithCustomersMember
110 IFRS 15 128 a ifrs-full:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers
111 IFRS 15 128 b ifrs-full:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
112 IFRS 15 128 b ifrs-full:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers
113 IFRS 15 129 ifrs-full:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed
114 IFRS 15 129 ifrs-full:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed