CERTYNEX IFRS ACADEMY

Halvène must estimate the stand-alone selling price of a service it never sells separately. Which of the following methods are cited by the standard as suitable (subject, for one of them, to restrictive conditions)?

Allocating the transaction price equally between the performance obligations.

The adjusted market assessment approach.

The expected cost plus a margin approach.

Using the amount invoiced for that service in the contract.

The residual approach.