- DefinitionThe increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 15
-IssueDate 2025-01-01
-Paragraph 118
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_118_b&doctype=Standard
-URIDate 2025-03-27
+ Details
| Name: |
ifrs-full_IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities |
| Namespace Prefix: |
ifrs-full_ |
| Data Type: |
xbrli:monetaryItemType |
| Balance Type: |
credit |
| Period Type: |
duration |