Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
e-Book sales
Revenue from the sale of eBooks is recognised at the point in time when the customer obtains control of the digital content, which is deemed to occur upon successful delivery of the eBook to the customer.
Influencing
Revenue from social media influencing activities is recognised when the performance obligation has been satisfied, which typically occurs when content is published or made available to the public, and the agreed services are delivered in accordance with the terms of the contract.