- DefinitionThe amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 128
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_128_a&doctype=Standard
-URIDate 2023-03-23
+ Details
Name: |
ifrs-full_AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers |
Namespace Prefix: |
ifrs-full_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |