Notes

26. Contract liabilities

in TUSD
2023
2022
Contract liabilities as at 1 January265,1352,626,033
Revenue recognised that was included in the contract liability balance at the beginning of the period-212,498-2,490,606
Increases due to payments made or payments due, excluding amounts received as revenue during the period410,282129,708
Contract liabilities as at 31 December462,919265,135
Of which current122,625233,458
Of which non-current340,29431,677

Contract liabilities are recognised if FIFA has received consideration or if the amount is due in advance of FIFA’s performance under a contract. They are recognised as revenue when FIFA satisfies its contractually agreed performance obligations to the customer.

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25. Accrued expenses and deferred income

27. Provisions