medium · CFA Level I equity

Meridian Pack enters into a bundled contract to sell a specialized machine and a two-year service agreement for a total price of $15,000. The standalone price of the machine is $12,000 and the standalone price of the service is $4,000.

Under IFRS, how much revenue should be allocated to the machine?

  1. 12,000
  2. 15,000
  3. 11,250

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