ANDINA BOTTLING CO INC | CIK:0000925261 | 3

  • Filed: 4/27/2018
  • Entity registrant name: ANDINA BOTTLING CO INC (CIK: 0000925261)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/925261/000110465918027414/0001104659-18-027414-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/925261/000110465918027414/akoa-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0000925261
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  • ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue

     

    2.21Revenue recognition

     

    Revenues from regular activities include fair value of the consideration received or to be received for goods sold during the regular course of the Company’s activities.  This revenue is presented net of VAT, reimbursements, deductions and discounts.

     

    The Company recognizes revenue when the amount of revenue can be reliably measured, and it is probable that the future economic benefits will flow to the Company.

     

    Revenues are recognized once the products are physically delivered to customers.