Revenue recognition change
beta
Filing comparison
A2Z CUST2MATE SOLUTIONS CORP. changed its revenue recognition disclosure
Allocation of the Transaction Price to Performance Obligations The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP).
Evidence
- New language
- Allocation of the Transaction Price to Performance Obligations The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP)., The Company determines the SSP for each performance obligation as follows: Equipment (Products): The SSP for equipment is determined based on Observable Prices from standalone sales of the same or similar products to similar customers in representative circumstances., Services: For services where a standalone selling price is not directly observable, the Company estimates the SSP using the Expected Cost Plus a Margin approach.
- Prior filed
- 2025-03-31
- Prior form
- 20-F
- Similarity
- 0.084
- Source
- revenue recognition note comparison
- Threshold
- 0.6
- Why
- The revenue recognition policy disclosure changed materially from the previous comparable filing.
Language present now, absent from the prior filing:
- Allocation of the Transaction Price to Performance Obligations The Company allocates the transaction price to each performance obligation in the contract based on its relative Standalone Selling Price (SSP).
- The Company determines the SSP for each performance obligation as follows: Equipment (Products): The SSP for equipment is determined based on Observable Prices from standalone sales of the same or similar products to similar customers in representative circumstances.
- Services: For services where a standalone selling price is not directly observable, the Company estimates the SSP using the Expected Cost Plus a Margin approach.