CERTYNEX IFRS ACADEMY

Corbières Logiciels undertakes to develop a customised management module for the customer Vinéa and to train its users, two performance obligations. The fixed price is 260,000, plus a bonus of 20,000 if the module is delivered before 30 September 20X1. Corbières Logiciels has included the bonus in the transaction price after assessing the constraint (judgement, case datum). The bonus depends solely on the efforts devoted to the module, and allocating it entirely to the module depicts the amount to which Corbières Logiciels expects to be entitled for that module (documented analysis). How is the bonus allocated?

It is spread between the module and the training in proportion to their stand-alone selling prices, like the fixed price.

It is allocated entirely to the module; the fixed price follows the general requirements.

It is allocated entirely to the training, the last obligation to be satisfied.

It is allocated to no obligation and is recognised only when received.