BC71 The boards decided to include requirements in paragraph 17 of IFRS 15 for when an entity should combine two or more contracts and account for them as a single contract. This is because, in some cases, the amount and timing of revenue might differ depending on whether an entity accounts for two or more contracts separately or accounts for them as one contract.
BC72 The boards decided that entering into contracts at or near the same time is a necessary condition for the contracts to be combined. That decision is consistent with the objective of identifying the contract that is to be accounted for as the unit of account because that assessment is also performed at contract inception.
BC73 The boards decided that in addition to entering into contracts at or near the same time, the contracts should satisfy one or more of the criteria in paragraph 17 of IFRS 15 for the contracts to be combined. The boards observed that when either criterion (a) or (b) in paragraph 17 of IFR
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