Under the accrual basis of accounting, revenues are reported in the accounting period when the

when risk and reward is transfer to customer.Goods delievery is one of the condition to recognise revenue according to IAS18.

Option  B

b.goods or services have been delivered

B

B

B

b. Service or goods have been delivered

Based on principle of recognizing when it occured regardless of when the cash was received.

Answer ( B ) - Service or goods have been delivered

B is correct 

b is the correct answer. in accural concept receipt and payment of cash is irrelevent. occuuence of event is important