CERTYNEX IFRS ACADEMY

Mirabel's analyst estimated the stand-alone selling price of a 30% discount voucher by multiplying that rate by the average amount of future purchases, 600, giving 180. According to the case data, any customer obtains a discount of 5% without a voucher and the likelihood that the voucher will be used is 70%. The voucher provides a material right and its price is not observable. Which estimate complies with IFRS 15?

180, since only the discount shown on the voucher matters.

126, that is 180 × 70%, the discount available without a voucher being irrelevant.

150, that is 600 × (30% − 5%), without weighting by the likelihood of use.

105, that is 600 × (30% − 5%) × 70%.