A performance obligation is considered to be satisfied at a point in time if it doesn't meet any of the criteria for being satisfied over time, as outlined in IFRS 15. These criteria are:

1. The customer simultaneously receives and consumes the benefits provided by the entity as the entity performs.
2. The entity's performance creates or enhances an asset that the customer controls as the asset is created or enhanced.
3. The entity’s performance does not create an asset with an alternative use to the entity, and the entity has an enforceable right to payment for performance completed to date.

If none of these conditions are met, then the performance obligation is considered to be satisfied at a point in time. In other words, control of the good or service is transferred to the customer all at once, rather than progressively over time.

In determining the specific point in time at which control of the asset is transferred to the customer, and hence the performance obligation is satisfied, the entity should consider various indicators, such as whether the entity has a present right to payment, whether the customer has legal title to the asset, whether the entity has transferred physical possession of the asset, whether the customer has the significant risks and rewards of ownership, and whether the customer has accepted the asset.

Once the performance obligation is determined to be satisfied at a point in time, the entity can recognize the revenue associated with that performance obligation.