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XYZ Corporation ev aletleri satmaktadr. Mteri B, krediyle bir kahve makinesi satn alr ve satn alma tarihinden ay sonra demeyi taahht eder. Bir ay sonra

XYZ Corporation ev aletleri satmaktadr. Mteri B, krediyle bir kahve makinesi satn alr ve satn alma tarihinden ay sonra demeyi taahht eder. Bir ay sonra XYZ Corporation, Mteri B'nin iini kaybettiini ve henz yeni bir i bulamadn renir. Bu ilemin TFRS 15 Mteri Szlemelerinden Haslat Standardna gre bir "sat" olarak deerlendirilip deerlendirilmeyeceini tartnz

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