Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationIntermediateVariant — group VG.IFRS15.000952Published

Question · Assurance-type and service-type warranties

Torréfacteur Brun sells a professional coffee machine with a 3-year extended warranty for a total price of EUR 1,800. It also sells the machine separately, at a stand-alone selling price of EUR 1,700, and the extended warranty, at a stand-alone selling price of EUR 300 (case data). Calculate the share of the transaction price allocated to the extended warranty and the share allocated to the machine.

Total contract price
1,800
Stand-alone selling price of the machine
1,700
Stand-alone selling price of the extended warranty
300
Your answer

← Back to the concept