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IFRS 15 disclosure pack

The IFRS 15 disclosure pack is the regulator-mandated narrative + tables that accompany the annual accounts under IFRS 15.110-129. Shillinq's tier-2 revenue capability declares the disclosure structure (fields, sections, aggregation rules); the actual outbound formatting to PDF / XBRL / JSON ships in T4 once the report scheduler is in place.

Structure​

The disclosure pack has five sections:

1. Revenue disaggregation (IFRS 15.114-115, B87-B89)​

A breakdown of revenue by primary geographical market, major product / service line, and customer / customer-group. Sourced from RevenueWaterfall rows filtered by segment dimensions (segmentCustomer, segmentGeography, segmentProduct).

2. Contract balance reconciliation (IFRS 15.116-118)​

Per period:

  • opening contract-asset / contract-liability balances,
  • additions from new recognition events,
  • transfers (recognition reclassifying a liability to revenue, billing reclassifying an asset to receivable),
  • closing balances,
  • impairment recognised on contract assets.

3. Remaining performance obligations (IFRS 15.120-122)​

The IFRS 15.120 RPO disclosure: the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) as of the period end, with the expected timing.

Shillinq's waterfall provides a 60-month minimum projection; contracts extending beyond 60 months aggregate into a "60+" tail bucket.

4. Significant judgements (IFRS 15.123-126)​

A narrative section covering:

  • The timing of satisfaction of performance obligations (over time vs. point in time).
  • The transaction-price determination — variable consideration with constraints, significant financing components, non-cash consideration.
  • The allocation of the transaction price — method (relative SSP vs. residual) and the basis for estimating SSP.

Sourced from Contract.modificationHistory, TransactionPrice.constraintReason, and the constraint trail captured on VariableConsiderationAdjustment.

5. Accounting policies (IFRS 15.119)​

Boilerplate revenue-recognition policy text, customisable per administration to reflect the contract types in scope (SaaS, project services, construction, licences, telecom bundles, etc.).

Export (T4)​

The disclosure-pack viewer in Bookkeeping → Revenue Recognition (IFRS 15) → Disclosure lets the controller:

  • Toggle sections on/off for the annual-accounts copy.
  • Edit the significant-judgement narrative.
  • Export PDF — formatted per the Dutch annual-accounts template.
  • Export XBRL — tagged per the IFRS Taxonomy (delivery in T4).
  • Export JSON — the structured data for downstream auditor-tooling.

The PDF / XBRL exporters live in the T4 disclosure-export module; this T2 capability declares the schema fields and aggregation rules they consume.

  • Revenue waterfall for the RPO disclosure data.
  • Contract balances for the contract-balance reconciliation data.
  • The Auditor persona walkthrough at docs/journeys/auditor-revenue-assertion.md.