CERTYNEX IFRS ACADEMY

The operator Connectis signs a 24-month internet access contract. On signing, it creates the customer's account and assigns it an identifier in its internal systems, without transferring anything to the customer. Thereafter, each month of access is distinct and substantially the same; according to the case data, each month would be satisfied over time using the same measurement method. Which performance obligations does Connectis identify?

Two obligations: creating the customer's account and internet access over 24 months.

A single obligation: the monthly series of internet access; creating the account is not one.

Twenty-five obligations: one per month of access, plus the creation of the customer's account in the operator's systems.

No obligation until the creation of the account is completed.