AASB 15 Revenue from Contracts with Customers 66-69: Measure non-cash consideration at fair value, or by reference to stand-alone selling prices when fair value cannot be reasonably estimated, and treat customer-contributed goods or services the entity controls as consideration

What does 66-69 require?

Consideration promised in a form other than cash, including the promise itself, is measured at fair value; if that cannot be reasonably estimated, the entity measures it indirectly through the stand-alone selling price of what was promised in exchange. Changes in fair value caused only by the form of the consideration (such as a share price) are outside the constraint rules, while variability for other reasons, such as the entity's performance, is subject to them. Where a customer contributes materials, equipment or labour to help the entity fulfil the contract and the entity obtains control of those contributions, they are non-cash consideration.