If a dispute or error arises and the entity makes a payment to settle the dispute or correct the error, this can impact the transaction price. For example, if the payment reduces the overall amount of consideration to which the entity is entitled, then the transaction price will also be reduced and this will result in a corresponding reduction in revenue.
However, if the payment does not affect the overall amount of consideration to which the entity is entitled, then the transaction price will not be impacted and there will be no change to the revenue.
It's important to note that the payments made to settle disputes or correct errors should be recognized as a reduction of the transaction price and therefore revenue at the same time the costs are incurred. The entity should also disclose the nature, amount and expected timing of the costs and the corresponding reduction of the transaction price and revenue in the notes to the financial statements.