What problem does it solve? Multi-element contracts in Malaysia require careful revenue allocation under MFRS 15, and mistakes like including SST in the transaction price or misallocating discounts across performance obligations lead to misstated revenue and audit findings. ## Core Features & Use Cases - MFRS 15 5-Step Assessment: Walks each contract through contract identification, performance obligation analysis, transaction price determination (ex-SST), SSP allocation in MYR, and recognition timing. - Deferred Revenue Amortization: Computes monthly release schedules and journal entries (Dr Deferred Revenue, Cr Revenue) for over-time obligations. - Compliance Flagging: Produces a per-contract compliance flag covering SST exclusion, SSP currency, bundled discount allocation, and variable consideration constraints. - Use Case: A RM120,000 annual SaaS contract with subscription and implementation components is allocated at standalone selling prices (75%/25%), with subscription revenue recognized monthly and implementation at completion. ## Quick Start Ask the finance-manager agent to run an MFRS 15 five-step assessment on a new multi-element contract and produce the revenue recognition schedule with SST excluded.
