IFRS 15 Technical Calculator

Revenue Allocation Calculator

Allocate transaction price across performance obligations based on standalone selling prices (SSP), and review allocation ratios, allocated revenue, and recognition pattern in one structured technical output.

Standalone Page Module
Input Module

Enter Contract Allocation Inputs

Fill in the transaction price, SSP values, and recognition pattern to allocate revenue across up to four performance obligations.

Formula used: Allocation Ratio = SSP ÷ Total SSP. Allocated Revenue = Transaction Price × Allocation Ratio.
Results Snapshot

Instant Outputs

Review the core revenue allocation outputs immediately after calculation.

Total SSP
Allocated Revenue Total
Recognition Pattern

Allocation Summary

Not calculated yet.
Allocation Breakdown

Detailed Allocation Table

Review SSP amounts, allocation ratios, and allocated revenue for each performance obligation.

Obligation SSP Allocation Ratio Allocated Revenue Recognition Pattern
No calculation yet. Enter values and click Calculate.
Visual View

Revenue Allocation Chart

A simple visual showing how the transaction price is distributed across the obligations.

No chart yet. Calculate first to generate the visual allocation.
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