Revenue – ifrs 15 handbook

5.4 Performance obligations satisfied at a point in time
5.5 Repurchase agreements
Example 21 – Handset trade-in ...................................................................................................................................... 154
5.6 Consignment arrangements
Example 22 – Retail: Consignment arrangement .......................................................................................................... 157
Example 23 – Automotive: Consignment arrangement ................................................................................................. 157
Example 24 – Automotive: Not a consignment arrangement ......................................................................................... 158
5.7 
Bill-and-hold arrangements
Example 25 – Bill-and-hold arrangement ....................................................................................................................... 160
5.8 
Customer acceptance
6 Scope
6.1 
In scope
Example 1 – Identifying in-scope contracts ................................................................................................................... 162
6.2 
Out of scope
Example 2 – Non-monetary exchanges between telecom companies .......................................................................... 164
6.3 
Partially in scope
Example 3 – Zero residual amount after applying other accounting requirements ......................................................... 167
Example 4 – Collaborative agreement ........................................................................................................................... 167
Example 5 – Telco: Partially in-scope transaction ........................................................................................................... 169
Example 6 – Investment contracts that are not insurance contracts .............................................................................. 170
Example 7 – Media: Collaborative arrangement ............................................................................................................ 170
Example 8 – Automotive: Collaborative agreement ....................................................................................................... 171