CERTYNEX IFRS ACADEMY

Talmaride sells two ranges of energy audit services that are never sold separately, in comparable conditions. For the Habitat range, it estimates the stand-alone selling price using the adjusted market assessment approach based on observable competitor prices. For the Tertiaire range, where the same market data exist, it uses an undocumented internal cost that is more favourable to revenue for the period. What is your assessment?

The estimate for the Tertiaire range must be revised to use observable inputs and a consistent method.

Both estimates are acceptable, as each range may follow the most favourable method.

Only the price of the bundled contract may be used as the stand-alone selling price.

Without separate sales, both ranges must receive a nil share of the price.