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1- Goods or services have been transferred to customers2- The entity is entitled to consideration for the goods or services transferred to customers3- It is possible that the economic benefits associated with the transaction will flow to the entity4- The costs incurred or to be incurred in respect of the transaction are known with absolute certainty a-2 and4 b-1 and4 c-3 and4 d-1 and2
Option d 1 and 2
1- Goods or services have been transferred to customers
2- The entity is entitled to consideration for the goods or services transferred to customers