Even If the Critical Event Selected by Company Satisfies the Five

Even if the critical event selected by company satisfies the five revenue recognition criteria there can sometimes be uncertain.During such situations consideration must be given to which of the following?

A) The critical event selected should provide reasonable and fair representation of the entity's activities.
B) The critical event selected should be the earliest point possible in the company's earning's process.
C) The critical event selected should be the latest point possible in the company's earning's process.
D) The critical event selected should provide the most conservative representation possible.