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CalculationAdvancedVariant — group VG.IFRS15.000404Published

Question · Allocating a discount and variable consideration

Brumaire sells three products A, B and C in a single contract for 85,000. It regularly sells each of them separately, at 20,000, 30,000 and 50,000 respectively, but never sells a bundle of some of these products at a discount. Each product is a distinct performance obligation. Compute the amount of the discount and the transaction price allocated to product C.

Contract price
85,000
Stand-alone selling price of product A
20,000
Stand-alone selling price of product B
30,000
Stand-alone selling price of product C
50,000
Your answer

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