In the measurement and recognition of revenue, the entity has transferred to the buyer the risks and rewards of ownership of the goods, and does not retain any continuing management interest to the extent usually associated with ownership, and does not retain effective control over the goods sold.

Source ( aihr. )

The amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity, and the costs incurred or to be incurred in connection with the transaction can be measured reliably.

Regarding the information to be disclosed about revenue from ordinary activities, an entity shall disclose whether the accounting policies adopted for the recognition of revenue from ordinary activities, including the methods used to determine the percentage of completion of the transactions involved in the provision of services.

The amount of each category of revenue from ordinary activities recognized during the period, which shall show separately at least the revenue from ordinary activities from: The sale of goods.

Source ( saleshacker )

As well as the provision of services, interest, royalties, dividends, commissions, government grants and any other significant types of revenue from ordinary activities.

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