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);
(h) non-refundable upfront fees (and some related (paragraphs B48-B51); costs)
(i) licensing (paragraphs B52-B63B);
(j) repurchase agreements (paragraphs B64-B76);
(k) consignment arrangements (paragraphs B77-B78);
(l) bill-and-hold arrangements (paragraphs B79-B82);
…