Diagramme de flux IFRS 15: Édition Luxembourg
Ce diagramme de flux interactif vous guide à travers les cinq étapes d'IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients, avec des considérations spécifiques aux exigences de la Commission de Surveillance du Secteur Financier (CSSF) et aux spécificités du marché luxembourgeois.
IFRS 15
Revenue Recognition
Flowchart.
step1.yml
step2.yml
step3.yml
step4.yml
step5.yml
1
Contract2
POs3
Price4
Allocate5
Revenue00currency=
01// identify_the_contract— IFRS 15.9–21
a
Have the parties approved the contract and are committed to perform their respective obligations?
IFRS 15.9(a)Approval can be written, oral, or implied by customary business practice. Commitment means the parties intend to enforce their respective rights. Consider whether there is a signed agreement, purchase order, or established pattern of dealing that evidences approval.
b
Can the entity identify each party's rights regarding the goods or services to be transferred?
IFRS 15.9(b)The contract must establish enforceable rights for each party. This includes identifying what goods or services the entity will transfer and what the customer is entitled to receive. Even if terms are implicit or established by customary business practice, rights must be identifiable.
c
Can the entity identify the payment terms for the goods or services to be transferred?
IFRS 15.9(c)Payment terms include the amount, timing, and form of consideration. The terms need not be explicitly stated if they can be determined from customary business practices or the contract's terms and conditions. Consider fixed prices, variable elements, milestone payments, and credit terms.
d
Does the contract have commercial substance — that is, the risk, timing, or amount of the entity's future cash flows is expected to change as a result of the contract?
IFRS 15.9(d)A contract has commercial substance when it is expected to change the entity's future cash flows. This criterion prevents entities from recognising revenue on reciprocal exchanges of goods or services of similar nature and value (e.g., barter transactions between oil companies to fulfil demand in different locations). Most arm's-length commercial transactions have commercial substance.
e
Is it probable that the entity will collect the consideration to which it is entitled in exchange for the goods or services that will be transferred to the customer?
IFRS 15.9(e)Assess the customer's ability and intention to pay. Consider the customer's credit history, financial condition, collateral or guarantees, and the entity's past experience with similar classes of customers. 'Probable' means more likely than not under IFRS. If the entity offers a price concession, assess collectability on the reduced (expected) amount, not the stated contract price (IFRS 15.9.A1).
contract_combination (optional)
contract_modification (optional)
01contract
status—
02obligations
distinct POs—
03transaction_price
total—
04recognition
pattern—
01// risk_warnings— ISA 240 · ISA 540
Complete the assessment to generate risk warnings.
Risk warnings · 7-rule engine (ISA 240 · ISA 540)
02// journal_entries— IFRS 15.31–45
Complete the assessment to generate journal entries.
Journal entries · per-PO Dr/Cr with IFRS 15 pattern (IFRS 15.31-45)
03// disclosure_checklist— IFRS 15.110–129
Complete the assessment to generate the disclosure checklist.
Disclosure checklist · IFRS 15.110-129 items
04// vc_sensitivity— ISA 540.15 · IFRS 15.56
No variable consideration in this contract.
VC sensitivity · constraint impact on TP (ISA 540.15)
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Considérez un contrat de construction signé par Constructions Moselle S.A. avec la Ville de Luxembourg pour 2,4 M EUR.
Étape 1 - Identification du contrat :
Étape 2 - Obligations de prestation :
Étape 3 - Prix de transaction :
Étape 4 - Répartition :
Étape 5 - Comptabilisation :
Documentation : Avancement physique évalué mensuellement par architecte indépendant. Facturation progressive selon échéancier contractuel.
Contrat signé avec modalités définies
Droits et obligations clairs
Prix fixe de 2,4 M EUR
Substance commerciale évidente
Recouvrement probable (client public)
Construction d'un bâtiment administratif (obligation unique)
Les matériaux et main-d'œuvre sont intégrés dans un livrable unique
Prix fixe de 2,4 M EUR
Aucune contrepartie variable
Financement non significatif (facturation mensuelle)
Une seule obligation de prestation
Totalité du prix alloué à la construction
Critère IFRS 15.35(c) rempli : actif sans autre usage, droit au paiement
Comptabilisation au fil du temps selon l'avancement physique