BC286 The boards also decided to specify that any subsequent changes in the transaction price should be allocated in a manner that is consistent with the allocation methodology at contract inception. This ensures that changes in the estimate of the variable consideration that are included in (or excluded from) the transaction price are allocated to the performance obligation(s) to which the variable consideration relates. Consequently, the boards specified in paragraph 89 of IFRS 15 that an entity should allocate a change in the transaction price entirely to one or more distinct goods or services if the criteria in paragraph 85 of IFRS 15 are met.