The following statements are NOT correct: - "IFRS 15’s indicators to determine the point in time when a customer obtains control are not factors to consider but rather criteria that have to be met for point in time recognition." - "The indicators to determine the point in time when a customer obtains control of a good or service are individually determinative as to whether the customer has gained control or not."

According to IFRS 15, the indicators to determine the point in time when a customer obtains control are indeed factors to consider when assessing whether control has transferred to the customer. These indicators are not individually determinative but rather a comprehensive assessment, and more than one indicator may need to be considered to conclude when control has passed to the customer. If a performance obligation is not satisfied over time, it's not automatically presumed that control transfers over time; instead, the determination of whether control transfers at a point in time or over time requires a detailed evaluation of the facts and circumstances surrounding the specific good or service provided.