12 When goods or services are exchanged or swapped for goods or services which are of a
similar nature and value, the exchange is not regarded as a transaction which generatesrevenue. This is often the case with commodities like oil or milk where suppliers exchange
or swap inventories in various locations to fulfil demand on a timely basis in a particular
location. When goods are sold or services are rendered in exchange for dissimilar goods
or services, the exchange is regarded as a transaction which generates revenue. The
revenue is measured at the fair value of the goods or services received, adjusted by the
amount of any cash or cash equivalents transferred. When the fair value of the goods or
services received cannot be measured reliably, the revenue is measured at the fair value
of the goods or services given up, adjusted by the amount of any cash or cash
equivalents transferred.