Taxonomy Viewer

[831150] Notes - Revenue from contracts with customers

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_15_2021-03-24_role-831150

Concept	Order
Disclosure of revenue from contracts with customers [text block] `ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory`
Contract assets [abstract] `ifrs-full:ContractAssetsAbstract`	10.0
Non-current contract assets `ifrs-full:NoncurrentContractAssets`	10.0
Current contract assets `ifrs-full:CurrentContractAssets`	20.0
Contract assets `ifrs-full:ContractAssets`	30.0
Contract liabilities [abstract] `ifrs-full:ContractLiabilitiesAbstract`	20.0
Non-current contract liabilities `ifrs-full:NoncurrentContractLiabilities`	10.0
Current contract liabilities `ifrs-full:CurrentContractLiabilities`	20.0
Contract liabilities `ifrs-full:ContractLiabilities`	30.0
Receivables from contracts with customers [abstract] `ifrs-full:ReceivablesFromContractsWithCustomersAbstract`	30.0
Non-current receivables from contracts with customers `ifrs-full:NoncurrentReceivablesFromContractsWithCustomers`	10.0
Current receivables from contracts with customers `ifrs-full:CurrentReceivablesFromContractsWithCustomers`	20.0
Receivables from contracts with customers `ifrs-full:ReceivablesFromContractsWithCustomers`	30.0
Revenue from contracts with customers `ifrs-full:RevenueFromContractsWithCustomers`	40.0
Impairment loss on receivables or contract assets arising from contracts with customers `ifrs-full:ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers`	50.0
Disclosure of disaggregation of revenue from contracts with customers [text block] `ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory`	60.0
Disclosure of disaggregation of revenue from contracts with customers [abstract] `ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract`	10.0
Disclosure of disaggregation of revenue from contracts with customers [table] `ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable`	10.0
Products and services [axis] `ifrs-full:ProductsAndServicesAxis`	10.0
Products and services [member] `ifrs-full:ProductsAndServicesMember`	10.0
Geographical areas [axis] `ifrs-full:GeographicalAreasAxis`	20.0
Geographical areas [member] `ifrs-full:GeographicalAreasMember`	10.0
Markets of customers [axis] `ifrs-full:MarketsOfCustomersAxis`	30.0
Markets of customers [member] `ifrs-full:MarketsOfCustomersMember`	10.0
Types of customers [axis] `ifrs-full:TypesOfCustomersAxis`	40.0
Types of customers [member] `ifrs-full:TypesOfCustomersMember`	10.0
Government customers [member] `ifrs-full:GovernmentCustomersMember`	10.0
Non-government customers [member] `ifrs-full:NongovernmentCustomersMember`	20.0
Types of contracts [axis] `ifrs-full:TypesOfContractsAxis`	50.0
Types of contracts [member] `ifrs-full:TypesOfContractsMember`	10.0
Fixed-price contracts [member] `ifrs-full:FixedpriceContractsMember`	10.0
Time-and-materials contracts [member] `ifrs-full:TimeandmaterialsContractsMember`	20.0
Contract duration [axis] `ifrs-full:ContractDurationAxis`	60.0
Contract duration [member] `ifrs-full:ContractDurationMember`	10.0
Short-term contracts [member] `ifrs-full:ShorttermContractsMember`	10.0
Long-term contracts [member] `ifrs-full:LongtermContractsMember`	20.0
Timing of transfer of goods or services [axis] `ifrs-full:TimingOfTransferOfGoodsOrServicesAxis`	70.0
Timing of transfer of goods or services [member] `ifrs-full:TimingOfTransferOfGoodsOrServicesMember`	10.0
Goods or services transferred at point in time [member] `ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember`	10.0
Goods or services transferred over time [member] `ifrs-full:GoodsOrServicesTransferredOverTimeMember`	20.0
Sales channels [axis] `ifrs-full:SalesChannelsAxis`	80.0
Sales channels [member] `ifrs-full:SalesChannelsMember`	10.0
Goods sold directly to consumers [member] `ifrs-full:GoodsSoldDirectlyToConsumersMember`	10.0
Goods sold through intermediaries [member] `ifrs-full:GoodsSoldThroughIntermediariesMember`	20.0
Segments [axis] `ifrs-full:SegmentsAxis`	90.0
Segments [member] `ifrs-full:SegmentsMember`	10.0
Reportable segments [member] `ifrs-full:ReportableSegmentsMember`	10.0
All other segments [member] `ifrs-full:AllOtherSegmentsMember`	20.0
Disclosure of disaggregation of revenue from contracts with customers [line items] `ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems`	20.0
Revenue from contracts with customers `ifrs-full:RevenueFromContractsWithCustomers`	10.0
Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] `ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory`	70.0
Contract assets `ifrs-full:ContractAssets`	80.0
Contract liabilities `ifrs-full:ContractLiabilities`	100.0
Receivables from contracts with customers `ifrs-full:ReceivablesFromContractsWithCustomers`	120.0
Revenue that was included in contract liability balance at beginning of period `ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod`	140.0
Revenue from performance obligations satisfied or partially satisfied in previous periods `ifrs-full:RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods`	150.0
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment `ifrs-full:ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment`	160.0
Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] `ifrs-full:ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory`	170.0
Explanation of significant changes in contract assets and contract liabilities [text block] `ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory`	180.0
Increase through business combinations, contract assets `ifrs-full:IncreaseThroughBusinessCombinationsContractAssets`	10.0
Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets`	20.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets`	10.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets`	20.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets`	30.0
Decrease through impairment, contract assets `ifrs-full:DecreaseThroughImpairmentContractAssets`	30.0
Decrease through right to consideration becoming unconditional, contract assets `ifrs-full:DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets`	40.0
Increase through business combinations, contract liabilities `ifrs-full:IncreaseThroughBusinessCombinationsContractLiabilities`	50.0
Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities`	60.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities`	10.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities`	20.0
Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities `ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities`	30.0
Decrease through performance obligation being satisfied, contract liabilities `ifrs-full:DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities`	70.0
Disclosure of performance obligations [text block] `ifrs-full:DisclosureOfPerformanceObligationsExplanatory`	190.0
Disclosure of performance obligations [abstract] `ifrs-full:DisclosureOfPerformanceObligationsAbstract`	10.0
Disclosure of performance obligations [table] `ifrs-full:DisclosureOfPerformanceObligationsTable`	10.0
Performance obligations [axis] `ifrs-full:PerformanceObligationsAxis`	10.0
Performance obligations [member] `ifrs-full:PerformanceObligationsMember`	10.0
Performance obligations satisfied over time [member] `ifrs-full:PerformanceObligationsSatisfiedOverTimeMember`	10.0
Performance obligations satisfied at point in time [member] `ifrs-full:PerformanceObligationsSatisfiedAtPointInTimeMember`	20.0
Disclosure of performance obligations [line items] `ifrs-full:DisclosureOfPerformanceObligationsLineItems`	20.0
Description of when entity typically satisfies performance obligations `ifrs-full:DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations`	10.0
Description of significant payment terms in contracts with customers `ifrs-full:DescriptionOfSignificantPaymentTermsInContractsWithCustomers`	20.0
Description of nature of goods or services that entity has promised to transfer `ifrs-full:DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer`	30.0
Description of performance obligations to arrange for another party to transfer goods or services `ifrs-full:DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices`	10.0
Description of obligations for returns, refunds and other similar obligations `ifrs-full:DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations`	40.0
Description of types of warranties and related obligations `ifrs-full:DescriptionOfTypesOfWarrantiesAndRelatedObligations`	50.0
Description of methods used to recognise revenue from contracts with customers `ifrs-full:DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers`	60.0
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services `ifrs-full:ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices`	70.0
Description of significant judgements made in evaluating when customer obtains control of promised goods or services `ifrs-full:DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices`	80.0
Transaction price allocated to remaining performance obligations `ifrs-full:TransactionPriceAllocatedToRemainingPerformanceObligations`	200.0
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue `ifrs-full:ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue`	210.0
Disclosure of transaction price allocated to remaining performance obligations [text block] `ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory`	220.0
Disclosure of transaction price allocated to remaining performance obligations [abstract] `ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract`	10.0
Disclosure of transaction price allocated to remaining performance obligations [table] `ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable`	10.0
Maturity [axis] `ifrs-full:MaturityAxis`	10.0
Aggregated time bands [member] `ifrs-full:AggregatedTimeBandsMember`	10.0
Disclosure of transaction price allocated to remaining performance obligations [line items] `ifrs-full:DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems`	20.0
Transaction price allocated to remaining performance obligations `ifrs-full:TransactionPriceAllocatedToRemainingPerformanceObligations`	10.0
Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations `ifrs-full:ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations`	230.0
Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations `ifrs-full:ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations`	240.0
Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers `ifrs-full:DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers`	250.0
Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] `ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory`	10.0
Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] `ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory`	20.0
Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] `ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory`	30.0
Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] `ifrs-full:DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory`	40.0
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers `ifrs-full:DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers`	260.0
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers `ifrs-full:DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers`	270.0
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] `ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory`	280.0
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract] `ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract`	10.0
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] `ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable`	10.0
Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] `ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis`	10.0
Categories of assets recognised from costs to obtain or fulfil contracts with customers [member] `ifrs-full:CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember`	10.0
Costs to obtain contracts with customers [member] `ifrs-full:CostsToObtainContractsWithCustomersMember`	10.0
Pre-contract costs [member] `ifrs-full:PrecontractCostsMember`	20.0
Setup costs [member] `ifrs-full:SetupCostsMember`	30.0
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items] `ifrs-full:DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems`	20.0
Assets recognised from costs to obtain or fulfil contracts with customers `ifrs-full:AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers`	10.0
Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers `ifrs-full:AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers`	290.0
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers `ifrs-full:ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers`	300.0
Statement that practical expedient about existence of significant financing component has been used `ifrs-full:StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed`	310.0
Statement that practical expedient about incremental costs of obtaining contract has been used `ifrs-full:StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed`	320.0
Description of practical expedients used when applying IFRS 15 retrospectively `ifrs-full:DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively`	330.0
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively `ifrs-full:QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively`	340.0
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15 `ifrs-full:ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15`	350.0