CERTYNEX IFRS ACADEMY

On 5 June 20X1, Éolys signs a contract with Venterre to deliver turbines. On 12 June 20X1, it signs a separate maintenance contract with Venterre, whose fee is reduced by 20% if the delivered turbines do not reach the guaranteed output. Nothing indicates a joint negotiation. Which combination criterion is met?

The negotiation of the two contracts as a package with a single commercial objective.

The dependence of the amount of one contract on the performance of the other.

The fact that the turbines and maintenance form a single performance obligation.

None: one week separates the signatures, which rules out any combination.