Links with IFRS 15

Learning objectives

• Explain that product warranties and distinct goods or services fall within IFRS 15 when they are excluded or separated.L2
• Identify the Standard applicable to a warranty in a case.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Mistral SA offers, with an insurance contract, an equipment maintenance service that the case describes as a distinct good or service (case assumption). How should this service be treated?L3