CERTYNEX IFRS ACADEMY

Datavia, a software publisher, signs with Merko: (1) a contract under which Merko pays a fixed price to obtain a custom-developed invoicing module that it alone will use; (2) a separate agreement under which the two companies jointly develop a shared platform, sharing the costs, risks and future revenues. How does Datavia analyse these agreements with regard to the scope of IFRS 15?

Merko is a customer for contract (1); it is not one for agreement (2).

Merko is a customer for both agreements, since it is the same company.

Merko is a customer for agreement (2) only, because it concerns a shared platform.

Merko is a customer for neither agreement, because both concern software.