When determining the transaction price under IFRS 15 Revenue from Contracts with Customers which of the following should NOT be considered? Select one: a. The existence of a significant financing component within the contract b. Non-cash consideration C. Consideration payable to a customer for a distinct good or service from that customer d. Variable consideration Question 20 Not yet answered Marked out of 1.00 p Flag question Which of the following would be treated as a change in accounting policy under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors? - Select one: a. A change in the residual value of a two-year old machine b. A change from the straight-line to reducing balance method of depreciation c. A change in the presentation of plant depreciation from operating expenses to cost of sales d. A change in the total useful life of a two-year old machine from four years to six years