An amount of consideration can vary because of discounts, rebates, refunds,
credits, price concessions, incentives, performance bonuses, penalties or other
similar items. The promised consideration can also vary if an entity’s
entitlement to the consideration is contingent on the occurrence or
non-occurrence of a future event. For example, an amount of consideration
would be variable if either a product was sold with a right of return or a fixed
amount is promised as a performance bonus on achievement of a specified
milestone.
An amount of consideration can vary because of discounts, rebates, refunds,credits, price concessions, incentives, performance bonuses, penalties or othersimilar items. The promised consideration can also vary if an entity’sentitlement to the consideration is contingent on the occurrence ornon-occurrence of a future event. For example, an amount of considerationwould be variable if either a product was sold with a right of return or a fixedamount is promised as a performance bonus on achievement of a specifiedmilestone.
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