The disclosure requirements under IFRS 15 are designed to provide users of financial statements with comprehensive information about the nature, amount, timing, and uncertainty of revenue and cash flows from contracts with customers. These include:

1. Contracts with Customers: An entity should disclose information about its contracts with customers, including the contract balances, the significant changes in contract balances, and the amount of the transaction price allocated to the remaining performance obligations.
2. Disaggregation of Revenue: Entities must 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. Performance Obligations: An entity should disclose information about its performance obligations in contracts with customers, including when the entity typically satisfies its performance obligations, and the payment terms for goods or services transferred to customers.
4. Significant Judgments and Changes in Judgments: Entities are required to disclose the judgments, and changes in judgments, made in applying the requirements of IFRS 15 that significantly affect the determination of the amount and timing of revenue from contracts with customers.
5. Assets Recognized from the Costs to Obtain or Fulfill a Contract with a Customer: If an entity recognizes an asset from the costs incurred to obtain or fulfill a contract with a customer, it needs to disclose the judgments made in determining the amount of costs incurred, and how it is assessing the impairment of these assets.
6. Policy Decisions: Entities are also required to disclose sufficient information about the methods, inputs, and assumptions used for their revenue recognition and for the related cash flows.

The objective of these disclosures is to enable users of financial statements to understand the relationship between the disclosure of revenue and the amount, timing, and uncertainty of cash flows arising from contracts with customers.