Question 1 When organisations sell various goods to customers there is often some uncertainty about the ultimate collectability of the transaction price. Should sales revenue be reduced to take into account the probability that a certain percentage of the sales revenue will never be collected? Question 2 If an entity is performing its responsibilities under a contract to a customer in a manner where the performance obligations are being satisfied 'over time' (rather than at a 'point in time), then what are the alternative approaches to measuring the level of progress that depicts the transfer of goods and services to the customer