Under international accounting standards, revenue is recognized

a. only when a sale and delivery have occurred.
b. upon the increase in the fair value of biological assets (e.g., cattle) without waiting for the assets to be sold.
c. upon the increase in the fair value of agricultural produce (e.g., harvested wheat) without waiting for the assets to be sold
d. upon the increase in the fair value of both biological assets (e.g., cattle) and agricultural produce (e.g., harvested wheat) without waiting for the assets to be sold.


D

Business

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