Revenue – ifrs 15 handbook

7.3 Amortisation
Example 12 – Amortisation: Specifically anticipated contracts ...................................................................................... 187
Example 13 – Amortisation: Acquisition costs for month-to-month contracts ................................................................ 188
Example 14 – Amortisation: Renewal commissions ...................................................................................................... 191
Example 15 – Amortisation: Commission paid on renewals after the initial contract is obtained .................................... 191
7.4 Impairment

---

© 2019 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.
352 | Revenue – IFRS 15 handbook
8 
Contract modifications
8.1 
Identifying a contract modification
Example 1 – Assessing whether a contract modification is approved ............................................................................ 194
Example 2 – Contract claim for delays caused by the customer .................................................................................... 196
8.2 
Accounting for a contract modification
Example 3 – Contract modification: Additional goods or services .................................................................................. 201
Example 4 – Contract modification: An unpriced change order ...................................................................................... 201
Example 5 – Contract modification: Partially satisfied performance obligation and additional distinct goods
or services .................................................................................................................................................................... 202
Example 6 – Contract modification: Additional goods or services: Car supply agreement ............................................. 205