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Under IFRS, When a Barter Transaction Occurs and the Goods

Question 22

Multiple Choice

Under IFRS, when a barter transaction occurs and the goods exchanged are similar


A) The exchange is recorded as revenue.
B) The company has transferred to the buyer the significant risks and rewards of ownership of the goods.
C) Revenue is not reported.
D) The critical event is considered to be the date the goods or services are exchanged.

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