CERTYNEX IFRS ACADEMY

Maraudine signs a contract for office cleaning and lift maintenance services, two performance obligations. A variable bonus relates to the lift maintenance alone. Which statement is correct?

Variable consideration always relates to the contract as a whole.

Variable consideration can only concern a contract with a single obligation.

It may relate to the entire contract or to only a part of it.

A variable bonus must be excluded from the transaction price when there are several obligations.