IFRS 15 also includes a cohesive set of disclosure requirements that would result in an entity providing users of financial statements with comprehensive information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity’s contracts with customers. Specifically,IFRS 15 requires an entity to provide information about:
(a) revenue recognised from contracts with customers, including the disaggregation of revenue into appropriate categories;
(b) contract balances, including the opening and closing balances of receivables, contract assets and contract liabilities;
(c) performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the remaining performance obligations in a contract;
(d) significant judgements, and changes in judgements, made in applying the requirements to those contracts; and
(e) assets recognised from the costs to obtain or fulfil a contract with a customer.

For more details visit IFRS 15 Revenue From Contracts With Customers