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CalculationAdvancedVariant — group VG.IFRS15.000404Published

Question · Allocating a discount and variable consideration

The digital agency Pervenche offers a craftsman the creation of a website and its hosting for two years for a package price of 36,000. Sold separately, hosting is charged 12,000 and website creation 28,000, which are their stand-alone selling prices. Nothing indicates that the reduction concerns one of the two performance obligations rather than the other. Compute the discount and the transaction price allocated to the website creation.

Package price
36,000
Stand-alone selling price of hosting
12,000
Stand-alone selling price of website creation
28,000
Your answer

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