XML 166 R57.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Contracts assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract] |
Contract assets and contract liabilities | The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances.
|  | Contract assets (1) | Contract liabilities
FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2023 | 2022 | 2023 | 2022
Opening balance, January 1 |  | 724 |  | 665 |  | 1,085 |  | 1,045 |
Revenue recognized included in contract liabilities at the beginning of the year |  | — |  | — |  | (734) |  | (736) |
Revenue recognized from contract liabilities included in contract assets at the beginning of the year |  | 84 |  | 89 |  | — |  | — |
Increase in contract liabilities during the year |  | — |  | — |  | 785 |  | 794 |
Increase in contract liabilities included in contract assets during the year |  | (88) |  | (83) |  | — |  | — |
Increase in contract assets from revenue recognized during the year |  | 713 |  | 728 |  | — |  | — |
Contract assets transferred to trade receivables |  | (613) |  | (586) |  | 8 |  | 14 |
Acquisitions / (Disposition) | 4 | — |  | — |  | — |  | 8 |
Contract terminations transferred to trade receivables |  | (60) |  | (50) |  | (1) |  | (1) |
Other |  | (25) |  | (39) |  | (55) |  | (39) |
Ending balance, December 31 |  | 735 |  | 724 |  | 1,088 |  | 1,085 |
(1) Net of allowance for doubtful accounts of $18 million and $19 million at December 31, 2023 and December 31, 2022, respectively. See Note 29, Financial and capital management, for additional details.

X
- Definition The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration