考慮のため、関連するコストまたは商品の予想リターンの回復に関する場合は、収益が認識されません。
Revenue is recognised in the statement of income when the significant risks and rewards of ownership have been transferred to the buyer. No revenue is recognised if there is continuing management involvement with goods or there are significant uncertainties regarding recovery of the consideration due, associated costs or the probable return of goods. Service income is recognised as service are provided