أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
a. The seller has transferred the significant risks and rewards of ownership to the buyer b. The seller no longer has effective control over the goods concerned c. It is certain that the economic benefits associated with the transaction will flow to the seller d. The costs incurred in respect of the transaction can be measured reliably
seems like option b.. lil bit confused