CERTYNEX IFRS ACADEMY

Sondral is preparing the note disaggregating its revenue. Which items must it consider or may it use to choose its categories?

The type of good or service sold.

A single category is always enough: several types of disaggregation are never needed.

How revenue is presented in its earnings releases and investor presentations.

The information regularly reviewed by the chief operating decision maker to evaluate the performance of segments.

The age of each customer's account in the billing system, unrelated to the economic factors of revenue.

The geographical region.