Revenue – ifrs 15 handbook

11.2 Statements of profit or loss and cash flows
Example 11A – Presentation of amortisation of contract costs: Expenses by function .................................................. 314
Example 11B – Presentation of amortisation of contract costs: Expenses by nature ..................................................... 315
12 Disclosure
12.1 Annual disclosure
Example 1 – Disaggregation of revenue ........................................................................................................................ 318
12.2 Interim disclosures
13 
Effective date and transition
13.1 Transition
Example 1 – Transition: Deferred balance relating to a completed contract ................................................................... 327
13.2 Retrospective method
Example 2 – Full retrospective method.......................................................................................................................... 329
Example 3 – Applying practical expedient 1: Multiple contracts .................................................................................... 331
Example 4 – Applying practical expedient 1: Comparative period .................................................................................. 332
Example 5 – Applying practical expedient 2: Returned products .................................................................................... 333
Example 6 – Applying practical expedient 2: Performance-based fee ............................................................................ 333
Example 7 – Applying practical expedient 3 ................................................................................................................... 335
Example 8 – Applying practical expedient 4 ................................................................................................................... 336
13.3 Cumulative effect method
Example 9 – Cumulative effect method ......................................................................................................................... 338
Example 10 – Cumulative effective method: Sale with right of return ............................................................................ 338
Example 11 – Cumulative effective method: Rebate arrangement ................................................................................ 339
Example 12 – Cumulative effective method: Incomplete contract ................................................................................. 339