Revenue – ifrs 15 handbook

5.3 Measuring progress towards complete satisfaction of a performance obligation
Example 9 – Time-based measure of progress: Technical support services ................................................................... 133
Example 10 – Time-based measure of progress: Unspecified updates .......................................................................... 133
Example 11 – Cost-to-cost measure of progress: Stand-ready maintenance contract ................................................... 138
Example 12 – Telco: Monthly prepaid wireless contract ................................................................................................. 138
Example 13 – Wireless service contract with rollover minutes ...................................................................................... 139
Example 14 – Measure of progress for a performance obligation involving multiple goods and services ...................... 140
Example 15 – Uninstalled materials ............................................................................................................................... 141
Example 16 – Applying ‘as-invoiced’ practical expedient: Cleaning services .................................................................. 143
Example 17A – Applying ‘as-invoiced’ practical expedient: Change in rates linked to CPI .............................................. 145
Example 17B – Applying ‘as-invoiced’ practical expedient: Change in unit price linked to a fixed change ....................... 146
Example 17C – Applying ‘as-invoiced’ practical expedient: Different per-unit rates within a performance obligation ..... 146
Example 18 – Applying ‘as-invoiced’ practical expedient: Enterprise service contract with usage fee treated
as variable consideration ............................................................................................................................................... 147
Example 19 – Applying ‘as-invoiced’ practical expedient: Up-front fees ......................................................................... 147
Example 20 – Applying ‘as-invoiced’ practical expedient: Non-substantive contractual minimum ................................. 148

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Index of examples | 351