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STUDY PLATFORM · CPA · FARQUESTION 14 · REVENUE
PracticeExam
Under IFRS 15, when is revenue from a contract recognized?
AWhen the contract is signed
BWhen the invoice is issued
CWhen control transfers to the customer
DWhen cash is collected
CorrectExplanation
Revenue is recognized when control transfers to the customer, not when the contract is signed, invoiced, or paid.
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