A scope request is not the same as approval to bill

A customer asking for an additional deliverable has expressed a need. The request may not establish the price, the authorized approver or when payment becomes due.

IFRS 15 distinguishes the contract, its performance obligations and the transaction price.^[1] Operationally, that supports keeping a request separate from an approved commercial change; the accounting treatment still follows the business's applicable policy.

Capture the change description, proposed price or rate, approval evidence and billing condition. If the work starts before these are settled, flag the exception for a commercial decision. Do not let the project's internal time record become the only support for an unexpected customer charge.

An illustrative $2,500 extension can be requested today, approved tomorrow and billable only after delivery next week. Those dates answer different questions. A single approved checkbox cannot represent all three accurately.

Use the change order control to preserve the history and the dispute workflow when the customer and supplier disagree. The objective is to make the charge explainable before it becomes overdue.