IFRS 15 variable consideration constraint assessment

Assess variable consideration constraints under IFRS 15 (or ASC 606 if requested).

Inputs:
- Consideration structure: {consideration_structure}
- Range of possible outcomes: {outcome_scenarios}  # scenario, probability, amount
- Historical experience / evidence: {historical_evidence}
- Contract clauses impacting reversal risk: {reversal_risk_clauses}
- Significant financing or customer acceptance? {other_factors}

Output:
1) Calculation: expected value and/or most likely amount (explain choice).
2) Constraint conclusion: amount included in transaction price and rationale.
3) Sensitivity table (best/base/worst) and reversal indicators.
4) Suggested disclosure bullets (variable consideration, significant judgments).
5) Control checklist (inputs, approvals, documentation standards).

Flag where data quality is weak and propose what to collect next time.