CERTYNEX IFRS ACADEMY

Médilab delivers three analysers to a laboratory for a 60-day trial. The laboratory only commits to pay at the end of the trial, if it decides to keep the devices. When is control of the analysers transferred to the laboratory?

On delivery of the analysers to the laboratory's premises, since it can use them for its tests from then on.

When Médilab issues the invoice, at the time of delivery.

When the laboratory accepts the analysers or, at the latest, when the trial period expires.

When the price is collected.