Allocation based on stand-alone selling prices
76 To allocate the transaction price to each performance obligation on a relative
stand-alone selling price basis, an entity shall determine the stand-alone selling
price at contract inception of the distinct good or service underlying each
performance obligation in the contract and allocate the transaction price in
proportion to those stand-alone selling prices.
77 The stand-alone selling price is the price at which an entity would sell a
promised good or service separately to a customer. The best evidence of a
stand-alone selling price is the observable price of a good or service when the
entity sells that good or service separately in similar circumstances and to
similar customers. A contractually stated price or a list price for a good or
service may be (but shall not be presumed to be) the stand-alone selling price of
that good or service.
78 If a stand-alone selling price is not directly observable, an entity shall estimate
the stand-alone selling price at an amount that would result in the allocation of
the transaction price meeting the allocation objective in paragraph 73. When
estimating a stand-alone selling price, an entity shall consider all information
(including market conditions, entity-specific factors and information about the
customer or class of customer) that is reasonably available to the entity. In
doing so, an entity shall maximise the use of observable inputs and apply
estimation methods consistently in similar circumstances.
79 Suitable methods for estimating the stand-alone selling price of a good or service
include, but are not limited to, the following:
(a) Adjusted market assessment approach—an entity could evaluate the
market in which it sells goods or services and estimate the price that a
customer in that market would be willing to pay for those goods or
services. That approach might also include referring to prices from the
entity’s competitors for similar goods or services and adjusting those
prices as necessary to reflect the entity’s costs and margins.
(b) Expected cost plus a margin approach—an entity could forecast its
expected costs of satisfying a performance obligation and then add an
appropriate margin for that good or service.
(c) Residual approach—an entity may estimate the stand-alone selling price
by reference to the total transaction price less the sum of the observable
stand-alone selling prices of other goods or services promised in the
contract. However, an entity may use a residual approach to estimate, in
accordance with paragraph 78, the stand-alone selling price of a good or
service only if one of the following criteria is met:
Allocation based on stand-alone selling prices76 To allocate the transaction price to each performance obligation on a relativestand-alone selling price basis, an entity shall determine the stand-alone sellingprice at contract inception of the distinct good or service underlying eachperformance obligation in the contract and allocate the transaction price inproportion to those stand-alone selling prices.77 The stand-alone selling price is the price at which an entity would sell apromised good or service separately to a customer. The best evidence of astand-alone selling price is the observable price of a good or service when theentity sells that good or service separately in similar circumstances and tosimilar customers. A contractually stated price or a list price for a good orservice may be (but shall not be presumed to be) the stand-alone selling price ofthat good or service.78 If a stand-alone selling price is not directly observable, an entity shall estimatethe stand-alone selling price at an amount that would result in the allocation ofthe transaction price meeting the allocation objective in paragraph 73. Whenestimating a stand-alone selling price, an entity shall consider all information(including market conditions, entity-specific factors and information about thecustomer or class of customer) that is reasonably available to the entity. Indoing so, an entity shall maximise the use of observable inputs and applyestimation methods consistently in similar circumstances.79 Suitable methods for estimating the stand-alone selling price of a good or serviceinclude, but are not limited to, the following:(a) Adjusted market assessment approach—an entity could evaluate themarket in which it sells goods or services and estimate the price that acustomer in that market would be willing to pay for those goods orservices. That approach might also include referring to prices from theentity’s competitors for similar goods or services and adjusting thoseprices as necessary to reflect the entity’s costs and margins.(b) Expected cost plus a margin approach—an entity could forecast itsexpected costs of satisfying a performance obligation and then add anappropriate margin for that good or service.(c) Residual approach—an entity may estimate the stand-alone selling priceby reference to the total transaction price less the sum of the observablestand-alone selling prices of other goods or services promised in thecontract. However, an entity may use a residual approach to estimate, inaccordance with paragraph 78, the stand-alone selling price of a good orservice only if one of the following criteria is met:
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