أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1- The entity has transferred the significant risks and rewards of ownership,
2- the entity has neither continuing managerial involvement to an extent
associated with ownership nor effective control over the goods.
3- the revenue (measured at the fair value of the consideration received or
receivable) can be reliably measured.
