This appendix is an integral part of the Standard. It describes the application of paragraphs 1-129 and has the same authority as the other parts of the Standard.

B1 This application guidance is organised into the following categories:

(a) performance obligations satisfied over time (paragraphs B2-B13);

(b) methods for measuring progress towards complete satisfaction of a performance obligation (paragraphs B14-B19);

(c) sale with a right of return (paragraphs B20-B27);

(d) warranties (paragraphs B28-B33);

(e) principal versus agent considerations (paragraphs B34-B38);

(f) customer options for additional goods or services (paragraphs B39-B43);

(g) customers’ unexercised rights (paragraphs B44-B47);