paragraph 7

BC64 Some contracts with customers are partially within the scope of IFRS 15 and partially within the scope of other Standards (for example, a lease with a service contract). The boards decided that it would be inappropriate in those cases for an entity to account for the entire contract in accordance with one standard or another. This is because it could result in different accounting outcomes depending on whether the goods or services were sold on a standalone basis or together with other goods or services.

BC65 The boards considered whether the requirements in IFRS 15 should be the default approach for separating a contract and allocating consideration to each part. However, specific issues could arise in separating contracts that are not within the scope of IFRS 15. For example, a financial instrument or an insurance contract might require an entity to provide services that are best accounted for in accordance with IFRS 9, Subtopic 942-605 Financial Services - Depository and Lending - Revenue Recognition, IFRS 4 Insurance Contracts, [IFRS 17 Insurance Contracts, issued in May 2017, replaced IFRS 4.] or Subtopic 944-605 Financial Services - Insurance - Revenue Recognition.