Revenue – ifrs 15 handbook

3.3 Non-cash consideration
Constraint does not apply when variation is due to the form of non-cash consideration .................................................. 79
Transfers of assets from customers ................................................................................................................................ 80
Barter transactions involving advertising services ........................................................................................................... 80

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Index of KPMG insights | 357
3.4 Consideration payable to a customer
Payments to distributors and retailers may be for distinct goods or services .................................................................. 82
Slotting fees .................................................................................................................................................................... 83
Nomination fees .............................................................................................................................................................. 83
Scope of consideration payable to a customer is wider than payments made under the contract ................................... 84
Consideration payable may include payments made outside a direct distribution chain .................................................. 84
Amounts payable to a customer may be either variable consideration or consideration payable to a customer ............... 85
3.5 
Sales taxes
4 
Step 4 – Allocate the transaction price to the performance obligations in the contract
4.1 Determine stand-alone selling prices
The standard does not contain a reliability threshold ....................................................................................................... 91
Judgement is often required to estimate stand-alone selling price .................................................................................. 92
Single good or service may have more than one stand-alone selling price ...................................................................... 94
If there is a range of observable prices, then a stated contract price within the range may be an acceptable
stand-alone selling price .................................................................................................................................................. 94
Using a range to estimate stand-alone selling prices ....................................................................................................... 95
The residual approach is an estimation technique, not an allocation method ................................................................... 97
In contracts for intellectual property or other intangible products, a residual approach may be appropriate
for determining a stand-alone selling price ...................................................................................................................... 97
The assessment of whether it is appropriate to use a residual approach should be made separately for each
good or service ............................................................................................................................................................... 98
Consideration allocated is unlikely to be zero or close to zero .......................................................................................... 98