what is not include in IFRS 15 Revenue From Contracts With Customers?
An entity shall apply this Standard to all contracts with customers, except the following:
(a) lease contracts within the scope of IFRS 16 Leases;
(b) insurance contracts within the scope of IFRS 4 Insurance Contracts;
(c) financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures; and
(d) non-monetary exchanges between entities in the same line of business tofacilitate sales to customers or potential customers. For example, this Standard would not apply to a contract between two oil companies that agree to an exchange of oil to fulfil demand from their customers in different specified locations on a timely basis
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