In assessing whether an entity's promises to transfer goods or services to the customer are separately identifiable in accordance with paragraph 27(b), the objective is to determine whether the nature of the promise, within the context of the contract, is to transfer each of those goods or services individually or, instead, to transfer a combined item or items to which the promised goods or services are inputs.
l'entité réalise un important travail d'intégration des biens ou des services aux autres biens ou services du contrat pour en faire un groupe de biens ou de services constituant le ou les éléments faisant l'objet du contrat passé par le client.