CERTYNEX IFRS ACADEMY

Pixelia, a communications agency, is analysing the costs related to signing a one-year contract with a customer. Which one is an incremental cost of obtaining the contract?

The sales director's fixed salary for the month of the negotiation.

The bonus paid to the salesperson solely because of the signing.

The travel costs incurred to meet the customer before signing.

The cost of the mock-up presented to the customer during the pitch.