Wiley Revenue Recognition plus Website

4Step 4—Allocate the Transaction Price

1. Overview
   1. Example 4.1: Relative Standalone Selling Price Application
2. Determining Standalone Selling Price
   1. Standalone Selling Price Directly Observable
   2. Example 4.2: Standalone Selling Prices Directly Observable
   3. Estimating a Standalone Selling Price that is Not Directly Observable
      1. The Adjusted Market Assessment Approach
      2. The Expected Costs Plus a Margin Approach
   4. Example 4.3: Determining the Transaction Price when Standalone Selling Prices are Not Directly Observable
   5. The Residual Approach
   6. Example 4.4: Estimating the Standalone Selling Price Using the Residual Approach
   7. Combination of Methods
   8. Example 4.5: Estimating the Standalone Selling Price Using a Combination of Methods
3. Allocating the Transaction Price
   1. Allocation of a Discount
   2. Example 4.6: Allocating a Discount—Proportional Allocation
      1. Exception to Proportional Allocation of a Discount
   3. Example 4.7: Allocating a Discount—Exception to Proportional Allocation
   4. Allocation of Variable Consideration
   5. Variable Consideration—Exception to Proportional Allocation
   6. Example 4.8: Variable Consideration Allocated to One of the Performance Obligations
   7. Applying the Variable Consideration Exception to a Single Performance Obligation
   8. Example 4.9: Allocating Variable Consideration to a Single Performance Obligation Involving a Performance Bonus
      1. Series Not Accounted For as a Single Performance Obligation
   9. Interaction between the Two Allocation Exceptions—Variable Discount
4. Recognition
5. Changes in ...