IFRS Foundation
example18 2014-01-01 2014-12-31 example18:NorthAmericaMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:EuropeMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:AsiaMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:NorthAmericaMember example18:TransportMember example18 2014-01-01 2014-12-31 example18:EuropeMember example18:TransportMember example18 2014-01-01 2014-12-31 example18:AsiaMember example18:TransportMember example18 2014-01-01 2014-12-31 example18:TransportMember example18 2014-01-01 2014-12-31 example18:NorthAmericaMember example18:EnergyMember example18 2014-01-01 2014-12-31 example18:EuropeMember example18:EnergyMember example18 2014-01-01 2014-12-31 example18:EnergyMember example18 2014-01-01 2014-12-31 example18:NorthAmericaMember example18 2014-01-01 2014-12-31 example18:EuropeMember example18 2014-01-01 2014-12-31 example18:AsiaMember example18 2014-01-01 2014-12-31 example18 2014-01-01 2014-12-31 example18:OfficeSuppliesMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:AppliancesMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:OfficeSuppliesMember example18 2014-01-01 2014-12-31 ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember example18 2014-01-01 2014-12-31 example18:ConsumerProductsMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember example18 2014-01-01 2014-12-31 example18:TransportMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember example18 2014-01-01 2014-12-31 example18:EnergyMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember example18 2014-01-01 2014-12-31 ifrs-full:GoodsOrServicesTransferredOverTimeMember example18 2014-01-01 2014-12-31 example18:EnergyMember ifrs-full:GoodsOrServicesTransferredOverTimeMember example18 2014-01-01 2014-12-31 example18:AppliancesMember example18 2014-01-01 2014-12-31 example18:ClothingMember example18 2014-01-01 2014-12-31 example18:ClothingMember example18:ConsumerProductsMember example18 2014-01-01 2014-12-31 example18:MotorcyclesMember example18 2014-01-01 2014-12-31 example18:MotorcyclesMember example18:TransportMember example18 2014-01-01 2014-12-31 example18:AutomobilesMember example18 2014-01-01 2014-12-31 example18:AutomobilesMember example18:TransportMember example18 2014-01-01 2014-12-31 example18:SolarPanelsMember example18 2014-01-01 2014-12-31 example18:SolarPanelsMember example18:EnergyMember example18 2014-01-01 2014-12-31 example18:PowerPlantMember example18 2014-01-01 2014-12-31 example18:PowerPlantMember example18:EnergyMember iso4217:EUR

IFRS Taxonomy 2017 – Illustrative examples

Example 41 - Disaggregation of revenue-quantitative disclosure

Example 41 illustrates the requirements in paragraphs 114-115 and B87-B89 of IFRS 15 on the disaggregation of revenue disclosure.

An entity reports the following segments: consumer products, transportation and energy, in accordance with IFRS 8 Operating Segments. When the entity prepares its investor presentations, it disaggregates revenue into primary geographical markets, major product lines and timing of revenue recognition (ie goods transferred at a point in time or services transferred over time).

The entity determines that the categories used in the investor presentations can be used to meet the objective of the disaggregation disclosure requirement in paragraph 114 of IFRS 15, which is to disaggregate revenue from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. The following table illustrates the disaggregation disclosure by primary geographical market, major product line and timing of revenue recognition, including a reconciliation of how the disaggregated revenue ties in with the consumer products, transportation and energy segments, in accordance with paragraph 115 of IFRS 15.

Segments

Consumer products

Transport

Energy

Total

CU

CU

CU

CU

Primary geographical markets

North America

990

2,250

5,250

8,490

Europe

300

750

1,000

2,050

Asia

700

260

-

960

1,990

3,260

6,250

11,500

Major goods/service lines

Office supplies

600

-

-

600

Appliances

990

-

-

990

Clothing

400

-

-

400

Motorcycles

-

500

-

500

Automobiles

-

2,760

-

2,760

Solar panels

-

-

1,000

1,000

Power plant

-

-

5,250

5,250

1,990

3,260

6,250

11,500

Timing of revenue recognition

Goods transferred at a point in time

1,990

3,260

1,000

6,250

Services transferred over time

-

-

5,250

5,250

1,990

3,260

6,250

11,500

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