Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets

NameIncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assetsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Żieda (tnaqqis) permezz ta’ aġġustamenti ta’ konformità kumulattiva għad-dħul li jinħolqu minn bidla fi stima tal-prezz tat-tranżazzjoni, assi kuntrattwalimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Iż-żieda (it-tnaqqis) fl-assi kuntrattwali li jirriżultaw minn aġġustamenti ta’ konformità kumulattiva għad-dħul li jinħolqu minn bidla fi stima tal-prezz tat-tranżazzjoni. Il-prezz tat-tranżazzjoni huwa l-ammont ta’ korrispettiv li għalih entità tistenna li tkun intitolata bi skambju għat-trasferiment tal-prodotti jew tas-servizzi mwiegħda lil klijent, minbarra l-ammonti miġbura f’isem partijiet terzi (pereżempju, ċerti taxxi fuq il-bejgħ). [Refer: Żieda (tnaqqis) permezz ta’ aġġustamenti ta’ konformità kumulattiva għad-dħul, assi kuntrattwali]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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IssueDate2019-01-01http://www.xbrl.org/2003/role/exampleRef
Paragraph118http://www.xbrl.org/2003/role/exampleRef
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URIDate2019-03-27http://www.xbrl.org/2003/role/exampleRef

Related Parent Concepts

NameRelation TypeRole
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150