Under IFRS 10,when Can a Venturer Recognize a Portion of the Gain

Under IFRS 10,when can a venturer recognize a portion of the gain on a contribution of assets to a joint operation?

A) When the venturer has transferred the significant rights and rewards of ownership to the joint arrangement.
B) When the legal documentation is signed and payment has been made by the joint arrangement to the venturer for the asset received.
C) When the asset is put in use by the joint arrangement.
D) When the asset is sold by the joint arrangement to an arm's length third party.