IFRS 15 requires entities to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. Disclosure requirements fall into several categories:

1. Contracts with Customers: Information about the nature of goods or services, the rights of return, warranties, and a general description of the significant payment terms.
2. Disaggregation of Revenue: Entities should disaggregate revenue from contracts with customers into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors.
3. Contract Balances: Information about the opening and closing balances of receivables, contract assets, and contract liabilities. If not otherwise separately presented or disclosed, the revenue recognized from the changes in the contract asset and the contract liability balances.
4. Performance Obligations: Information about when the entity typically satisfies its performance obligations and the amount of the transaction price that is allocated to the remaining performance obligations.
5. Significant Judgments: Information about the judgments, and changes in the judgments, made in applying the requirements to those contracts.
6. Costs to Obtain or Fulfill a Contract with a Customer: Information about the costs recognized as expenses in the period in which they are incurred because they are not costs to fulfill a contract.

Each of these areas may require extensive disclosures depending on the nature of the entity's contracts with customers. The purpose of these disclosures is to provide financial statement users with a comprehensive understanding of the entity's revenue recognition practices and the related impacts on its financial statements.