At the end of each reporting period, an entity shall update the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) to represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period.
l'entité ne dispose que d'une expérience limitée (ou d'autres indications limitées) sur des contrats de types similaires, ou la valeur prédictive de cette expérience (ou de ces autres indications) est limitée;