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IFRS 15 P+D - Coggle Diagram
IFRS 15 P+D
PRESENTATION
entity transfers Gs/Ss first .107
Contract (A) recog, excl amts that are "Receivable"
Contract (A) assessed for impairment ito IFRS 9
entity has unconditional right to consideration.108
Receivable recog ito IFRS 9
@ initial recog: diff w/ Receivable ito IFRS 9 & Revenue = Expense (impairment loss)
customer pays first or entity has an
unconditional right to an amt .106
Contract (L) recog
DISCLOSURE
Significant judgements applied .123-126
TP & amts to be allocated
timing of PO satisfaction
Contracts (A)s recog .127-128
disclose amts for
balances of contract cost (A)s p/ major category
amort & impairment losses
describe
judgements to det. amts of costs incurred
methods used to amortise
Contracts w/ customers.133-122
performance obligations
contract balances
disaggregation of revenue
TP allocated to remaining POs