Bài tập IFRS 15

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Recognize the transaction price
Kyber comm enter contract for providing internet 1 y = 250 dollar
Discount 30 % for 1 year , free 10% discount = 20% discount
60% probability that consumer will redeem the discount again
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Assume finance variable = 0

Step 1 : recognize the material right (stand alone) for each performance obligation
is 4200x20%x60%=504 dollars -> company provide free discount for sales

Step 2 : separate 2 transactions
internet service : 3000 (discount 30%), stand alone service: 504

Step 3 : allocate revenue to transaction cost
3000 x (504/(504+3000))=432

How to determine stand-alone selling price ?
-direct observable price , if we cannot estimate stand-alone cost : then use estimation method (discount receive without exercise right)
-adjusted market assessment
-expected cost
-residual approach

Vd : observable evidence B and C là 90 đô, stand-alone price B and C là 25 và 75 đô.

discount price for B và C là 10 đô -> discount proportionally
Stand-alone price của B là
(10x25/100) = 2.5
Stand-alone price của C là (10x75/100) = 7.5
Revenue allocated to B là
(90x2.5)/100 = 22.5
Revenue allocated to C là
(90x7.5)/100=67.5