IFRS 15 defines a performance obligation. Which one of the following statements is correct?
A. Preservation Projects Ltd. is commissioned to build a tower during the refurbishment of a historic Chapel. Given the various goods and services involved in the build are capable of being distinct the goods and services are distinct.
B. Float On Inc. builds a cement swimming pool for the Wong family, which involves a significant service of integrating various goods and services. Therefore, these goods and services are combined into one performance obligation.
C. PrintThis Ltd. regularly sells large format printers and ink cartridges separately. The printer cannot function without the ink cartridges therefore the sale of a printer with ink cartridges is one performance obligation.
D. Supercharge Ltd. regularly sells high performance battery chargers and batteries separately. The battery charger cannot function without the batteries therefore the battery charger and batteries are not separately identifiable.
根据IFRS 15，以下陈述是正确的：
B. Float On Inc. builds a cement swimming pool for the Wong family, which involves a significant service of integrating various goods and services. Therefore, these goods and services are combined into one performance obligation.
这个例子说明，因为建造游泳池涉及对各种商品和服务的重大整合，所以这些商品和服务被组合成一个履约义务。在IFRS 15中，如果企业必须提供重大服务以将合同中包含的各种商品和服务整合为客户在合同中将获得的一组商品或服务时，应确认为一个单独的履约义务。
