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IFRS Disclosure Guide

40. Notes - Revenue from contracts with customers

Disclosure of revenue from contracts with customers


Contract assets

 31.12.2017
Non-current contract assets 
Current contract assets 
Total contract assets{"NoncurrentContractAssets":"1","CurrentContractAssets":"1"}real[] 

Contract liabilities

 31.12.2017
Non-current contract liabilities 
Current contract liabilities 
Total contract liabilities{"NoncurrentContractLiabilities":"1","CurrentContractLiabilities":"1"}real[] 

Receivables from contracts with customers

 31.12.2017
Non-current receivables from contracts with customers 
Current receivables from contracts with customers 
Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1","CurrentReceivablesFromContractsWithCustomers":"1"}real[] 
 Year 2017
Revenue from contracts with customers 
Impairment loss on receivables or contract assets arising from contracts with customers 

Disclosure of disaggregation of revenue from contracts with customers
 
Products and servicesnoneGeographical areasnoneMarkets of customersnoneTypes of customersnoneTypes of contractsnoneContract durationnoneTiming of transfer of goods or servicesnoneSales channelsnoneSegmentsnone
Government customersnoneNon-government customersnoneFixed-price contractsnoneTime-and-materials contractsnoneShort-term contractsnoneLong-term contractsnoneGoods or services transferred at point in timenoneGoods or services transferred over timenoneGoods sold directly to consumersnoneGoods sold through intermediariesnoneReportable segmentsnoneAll other segmentsnone
For the year 2017: 
Revenue from contracts with customers               
 31.12.2017
Total contract assets{"NoncurrentContractAssets":"1","CurrentContractAssets":"1"}real[] 
Total contract liabilities{"NoncurrentContractLiabilities":"1","CurrentContractLiabilities":"1"}real[] 
Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1","CurrentReceivablesFromContractsWithCustomers":"1"}real[] 
 Year 2017
Revenue that was included in contract liability balance at beginning of period 
Revenue from performance obligations satisfied or partially satisfied in previous periods 
Explanation of significant changes in contract assets and contract liabilities 
Increase through business combinations, contract assets 
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets 
Decrease through impairment, contract assets 
Decrease through right to consideration becoming unconditional, contract assets 
Increase through business combinations, contract liabilities 
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities 
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities 
Decrease through performance obligation being satisfied, contract liabilities 
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities

Disclosure of performance obligations

Performance obligations:
  • Description of when entity typically satisfies performance obligations
  • Description of significant payment terms in contracts with customers
  • Description of nature of goods or services that entity has promised to transfer
    • Description of performance obligations to arrange for another party to transfer goods or services
  • Description of obligations for returns, refunds and other similar obligations
  • Description of types of warranties and related obligations
  • Description of methods used to recognise revenue from contracts with customers
  • Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
  • Description of significant judgements made in evaluating when customer obtains control of promised goods or services

 31.12.2017
Transaction price allocated to remaining performance obligations 
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue

Disclosure of transaction price allocated to remaining performance obligations
 
Maturitynone
At 31.12.2017: 
Transaction price allocated to remaining performance obligations 
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers
Disclosure of information about methods, inputs and assumptions used for determining transaction price
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained
Disclosure of information about methods, inputs and assumptions used for allocating transaction price
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers
 
Categories of assets recognised from costs to obtain or fulfil contracts with customersnone
Costs to obtain contracts with customersnonePre-contract costsnoneSetup costsnone
At 31.12.2017: 
Assets recognised from costs to obtain or fulfil contracts with customers   
 Year 2017
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers 
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers 
Statement that practical expedient about existence of significant financing component has been used
Statement that practical expedient about incremental costs of obtaining contract has been used
Description of practical expedients used when applying IFRS 15 retrospectively
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15

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