How IFRS15 impacts companies which sells contruction units and provide its assembling on site?

Question

Will it be treated as separate performance obligation?

First the unit will be sold and the assembling occure when the client it requires, as it depends on the situation on site.

Answer 1

A performance obligation may be identified explicitly in a contract or implied through previous business practices, published policies or specific statements.Entities will need to exercise judgement and document their conclusion that the different elements of the construction contract are highly inter related, and that a significant integration service is performed in order to account for the contract as a single performance obligation. In this case, this would be treated as separate performance obligation.

If the entity can not demonstrate the inter relationship between the elements, then it may be required to recognize revenue across multiple performance obligation.