Non-cash consideration in a customer contract

IFRS 15 generally measures non-cash consideration at fair value when determining the transaction price. If its fair value cannot be reasonably estimated, the entity measures it indirectly by reference to the stand-alone selling price of the promised goods or services. Consider whether changes in fair value are due only to the form of consideration or to other factors, and apply the relevant IFRS 15 rules. Other transactions, such as asset exchanges or business combinations, can have different requirements.