CERTYNEX IFRS ACADEMY

Pastelle sells annual subscriptions to its painting workshops. In which of the following cases does the subscription provide the customer with a material right?

Subscribers can buy supplies at a 10% discount, a discount granted to all customers of the same class.

Subscribers receive a voucher for 30% off supplies; other customers obtain at most 10%.

Subscribers receive a catalogue showing the supplies at the prices charged to all customers.

Subscribers can take part in a promotional sale at a 10% discount open to the general public during the same period.