Revenue – ifrs 15 handbook

Gather all reasonably available data points
Consider adjustments based on market conditions and entity-specific factors
Consider the need to stratify selling prices into meaningful groups
Weigh available information and make the best estimate
Establish processes for ongoing monitoring and evaluation
Estimated stand-alone selling prices for a particular good or service may change 
over time due to changes in market conditions and entity-specific factors. 
Although the estimated stand-alone selling prices for previously allocated 
arrangements are not revised, new arrangements should reflect current 
reasonably available information, including shifts in pricing, customer base or 
product offerings. 
The extent of the monitoring process and the frequency of necessary changes 
in estimated stand-alone selling prices will vary based on the nature of the 
performance obligations, the markets in which they are being sold and various 
entity-specific factors. For example, a new product offering or sales in a new 
geographic market may require more frequent updates to the estimated stand-
alone selling price as market awareness and demand change.

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94 | Revenue – IFRS 15 handbook
Single good or service may have more than one stand-alone 
selling price
An entity may sell a similar good or service to different groups of customers at 
different prices. In these cases, the good or service may have more than one 
stand-alone selling price. Therefore, the entity may consider stratifying stand-
alone selling prices. The stratification could be based on customer type, volume of 
sales to customers, geography, distribution channel or other relevant groupings.