1
حسابداری و مالی::
تعهدات عملکردی جداگانه
Under IFRS 15, the transaction price must be allocated to the individual performance obligations in the contract and recognized when these obligations are delivered, or fulfilled.
Now, TTT needs to allocate that transaction price of CU 1 200 to individual performance obligations under the contract based on their relative stand-alone selling prices (or their estimates) - this is step 4.
Telecommunications (with link to example: Identifying individual performance obligations and allocating transaction price)
Therefore, the main challenge will be to split bundled offers into individual performance obligations and allocate the transaction price.
Also, the revenue for the individual performance obligations might be recognized over time (e.g. delivery of handset), or at the point of time (e.g. 2 years subscription plan).
واژگان شبکه مترجمین ایران