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Journey: CFO forecasts ARR/MRR from the contract waterfall

Persona: CFO of a growth-stage Dutch SaaS company publishing IFRS-aligned annual accounts (BW2 Title 9), preparing for an IPO. Spec: bookkeeping-ifrs15-revenue (REQ-IFRS15-008, REQ-IFRS15-010, REQ-IFRS15-011)

Goal​

Understand how much revenue is already contracted and when it will be recognised, so ARR/MRR forecasts rest on the IFRS 15 remaining-performance- obligation amount rather than on billing timing.

Steps​

  1. Open Bookkeeping → Revenue Recognition (IFRS 15) → Revenue Waterfall.
  2. The waterfall lists every contract with its allocated transaction price, cumulative recognised revenue, period recognised, and remaining amount (the IFRS 15.120 RPO). For the 36-month SaaS contract C-2026-001 the CFO sees EUR 89,143 recognised, EUR 270,857 remaining, and 30 months of forward visibility.
  3. Filter by Customer or Product to disaggregate the forecast by segment (REQ-IFRS15-008).
  4. For contracts negotiated as a package, the Contract Group column links the combined contracts (IFRS 15.17) so the group-level waterfall is read as one commercial arrangement (REQ-IFRS15-011).
  5. Read the Deferred Revenue and Accrued Revenue columns to see the contract-asset / contract-liability split feeding the balance sheet.

Outcome​

The CFO derives ARR/MRR from contracted-and-not-yet-recognised revenue, and can defend the forecast to investors because every figure traces back to a performance obligation and its recognition events. The on-screen figures match the GET /api/revenue-cutoff output used by any downstream dashboard.