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CalculationAdvancedVariant — group VG.IFRS15.000707Published

Question · Customer options for additional goods or services

Lunetta, an optician, gives each buyer of glasses a voucher for 40 % off a future purchase, valid for six months. According to the case data: the average amount of a future purchase is 500; any customer can obtain a seasonal discount of 10 % without the voucher; Lunetta estimates the likelihood that the voucher will be used at 80 %. The voucher provides a material right and its stand-alone selling price is not observable. Estimate the stand-alone selling price of one voucher.

Average amount of a future purchase
500
Discount offered by the voucher
40 %
Discount available without the voucher
10 %
Likelihood that the voucher will be used
80 %
Your answer

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