Revenue – ifrs 15 handbook

1,990_3,260_6,250_11,500_Timing_of_revenue_recognition'>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
No minimum number of categories required
Although the standard provides some examples of disaggregation categories, it 
does not prescribe a minimum number of categories. The number of categories 
required to meet the disclosure objective will depend on the nature of the 
entity’s business and its contracts.

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320 | Revenue – IFRS 15 handbook
Disaggregation of revenue may be at a different level from 
segment disclosures
IFRS 15.114
The level of disclosure under the standard is not restricted to the information 
that the chief operating decision maker uses to assess the entity’s performance 
and allocate its resources. Although an entity considers that information when 
preparing its disaggregation of revenue disclosures, it also considers other 
similar information that is used to evaluate performance or make resource 
allocation decisions. 
As a result, some entities may not be able to meet the objective in the standard 
for disaggregating revenue by providing segment revenue information and 
may need to use more than one type of category. Other entities may meet the 
objective by using only one type of category. Even if an entity uses consistent 
categories in the segment note and in the revenue disaggregation note, further 
disaggregation of revenue may be required because the objective of providing 
segment information under the segment reporting standard is different from 
the objective of the disaggregation disclosure under the revenue standard and, 
unlike in the segment reporting standard, there are no aggregation criteria in the 
revenue standard.
For example, an entity’s chief operating decision maker regularly reviews a single 
report that combines the financial information about economically dissimilar 
businesses – i.e. these businesses form part of one operating segment. 
However, if segment management makes performance or resource allocation 
decisions within the segment based on that disaggregated information, then 
those economically dissimilar businesses could include revenue that would 
meet the requirements for disaggregation disclosure under the standard.
Nonetheless, an entity does not need to provide disaggregated revenue 
disclosures if the information about revenue provided for the purposes of 
the segment reporting meets the revenue disaggregation requirements and 
those revenue disclosures are based on the recognition and measurement 
requirements in the standard.