B86 If an entity delivers products to a customer for trial or evaluation purposes and
the customer is not committed to pay any consideration until the trial period
lapses, control of the product is not transferred to the customer until either the
customer accepts the product or the trial period lapses.
Disclosure of disaggregated revenue
B87 Paragraph 114 requires an entity to disaggregate revenue from contracts with
customers into categories that depict how the nature, amount, timing and
uncertainty of revenue and cash flows are affected by economic factors.
Consequently, the extent to which an entity’s revenue is disaggregated for the
purposes of this disclosure depends on the facts and circumstances that pertain
to the entity’s contracts with customers. Some entities may need to use more
than one type of category to meet the objective in paragraph 114 for
disaggregating revenue. Other entities may meet the objective by using only one
type of category to disaggregate revenue.
B88 When selecting the type of category (or categories) to use to disaggregate
revenue, an entity shall consider how information about the entity’s revenue
has been presented for other purposes, including all of the following:
(a) disclosures presented outside the financial statements (for example, in
earnings releases, annual reports or investor presentations);
(b) information regularly reviewed by the chief operating decision maker
for evaluating the financial performance of operating segments; and
(c) other information that is similar to the types of information identified in
paragraph B88(a) and (b) and that is used by the entity or users of the
entity’s financial statements to evaluate the entity’s financial
performance or make resource allocation decisions.
B89 Examples of categories that might be appropriate include, but are not limited to,
all of the following:
(a) type of good or service (for example, major product lines);
(b) geographical region (for example, country or region);
(c) market or type of customer (for example, government and
non-government customers);
(d) type of contract (for example, fixed-price and time-and-materials
contracts);
(e) contract duration (for example, short-term and long-term contracts);
(f) timing of transfer of goods or services (for example, revenue from goods
or services transferred to customers at a point in time and revenue from
goods or services transferred over time); and
(g) sales channels (for example, goods sold directly to consumers and goods
sold through intermediaries).
B86 If an entity delivers products to a customer for trial or evaluation purposes andthe customer is not committed to pay any consideration until the trial periodlapses, control of the product is not transferred to the customer until either thecustomer accepts the product or the trial period lapses.Disclosure of disaggregated revenueB87 Paragraph 114 requires an entity to disaggregate revenue from contracts withcustomers into categories that depict how the nature, amount, timing anduncertainty of revenue and cash flows are affected by economic factors.Consequently, the extent to which an entity’s revenue is disaggregated for thepurposes of this disclosure depends on the facts and circumstances that pertainto the entity’s contracts with customers. Some entities may need to use morethan one type of category to meet the objective in paragraph 114 fordisaggregating revenue. Other entities may meet the objective by using only onetype of category to disaggregate revenue.B88 When selecting the type of category (or categories) to use to disaggregaterevenue, an entity shall consider how information about the entity’s revenuehas been presented for other purposes, including all of the following:(a) disclosures presented outside the financial statements (for example, inearnings releases, annual reports or investor presentations);(b) information regularly reviewed by the chief operating decision makerfor evaluating the financial performance of operating segments; and(c) other information that is similar to the types of information identified inparagraph B88(a) and (b) and that is used by the entity or users of theentity’s financial statements to evaluate the entity’s financialperformance or make resource allocation decisions.B89 Examples of categories that might be appropriate include, but are not limited to,all of the following:(a) type of good or service (for example, major product lines);(b) geographical region (for example, country or region);(c) market or type of customer (for example, government andnon-government customers);(d) type of contract (for example, fixed-price and time-and-materialscontracts);(e) contract duration (for example, short-term and long-term contracts);(f) timing of transfer of goods or services (for example, revenue from goodsor services transferred to customers at a point in time and revenue fromgoods or services transferred over time); and(g) sales channels (for example, goods sold directly to consumers and goodssold through intermediaries).
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