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How Does IFRS Determine If "Significant Risks and Rewards of Ownership

Question 9

Multiple Choice

How does IFRS determine if "significant risks and rewards of ownership have been transferred" for revenue recognition?


A) Most of the time, it is when the goods have been physically transferred to the buyer.
B) The seller has completed 100% of what it's supposed to do to be entitled to payment.
C) The payment has been received.
D) There is no more work to be performed on, or costs to be incurred for, the product.

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