Under IFRS 15, Revenue from Contracts with Customers (IFRS 15.22-30)
Factors that indicate that an entity’s promise to transfer a good or service to a customer is separately
identifiable (in accordance with paragraph 27(b)) include, but are not limited to, the following: (IFRS 15.29)
a) the entity does not provide a significant service of integrating the good or service with other goods or services promised in the contract into a bundle of goods or services that represent the combined output for which the customer has contracted. In other words, the entity is not using the good or service as an input to produce or deliver the combined output specified by the customer.
b)the good or service does not significantly modify or customize another good or service promised in the contract.
c) the good or service is not highly dependent on, or highly interrelated with, other goods or
services promised in the contract. For example, the fact that a customer could decide to not purchase the good or service without significantly affecting the other promised goods or services in the contract might indicate that the good or service is not highly dependent on, or highly interrelated with, those other promised goods or services.