Revenue – ifrs 15 handbook

Example
Description of scenario
Conclusion
10A
Entity provides a significant integration 
service for a building construction and 
delivers a single output to the customer
Single 
performance 
obligation
10B
Entity provides a significant integration 
service and delivers multiple complex 
and specialised items as single outputs to 
the customer
Single 
performance 
obligation
11A
Entity provides the customer with 
software, installation, unspecified 
upgrades and telephone support from 
which it can benefit separately
Multiple 
performance 
obligations
11B
Entity provides the customer with 
installation services that involve 
significant customisation of the 
underlying software
Single 
performance 
obligation
11C & 11D
Entity provides the customer with 
equipment and a separately identifiable 
installation service; customer is required 
to use entity’s installation service in 11D
Multiple 
performance 
obligations
11E
Entity provides the customer with 
equipment and proprietary consumables 
that are separately identifiable
Multiple 
performance 
obligations
12A
Entity provides the customer with a 
good and an explicit promise to provide a 
service to the customer’s customer, who 
purchases the good
Multiple 
performance 
obligations
12B
Entity provides the customer with a 
good and an implicit promise to provide a 
service to the customer’s customer, who 
purchases the good
Multiple 
performance 
obligations
12C
Entity provides the customer’s customer 
with a service that is not part of its 
promise to the customer
Single 
performance 
obligation 
(service is not 
a performance 
obligation of the 
contract)

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2 Step 2 – Identify the performance obligations in the contract | 29
2.1 Distinct goods or services
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