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CalculationAdvancedVariant — group VG.IFRS15.000301Published

Question · Variable consideration and the constraint

The carrier Ferrand invoices its logistics customers using a sliding scale linked to annual tonnages. Based on its portfolio of comparable contracts, it uses three scenarios for the contract signed with Hélix: 240,000 (weighting 20%), 260,000 (weighting 50%) and 280,000 (weighting 30%). Ferrand estimates the consideration using the expected value and has concluded that the constraint does not apply (given judgements). What amount does it use?

Consideration in the first scenario
240,000
Weighting of the first scenario
20 %
Consideration in the second scenario
260,000
Weighting of the second scenario
50 %
Consideration in the third scenario
280,000
Weighting of the third scenario
30 %
Your answer

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