Revenue recognition timing: recognise revenue when performance is achieved and collectability is reasonably certain. Revenue is recognised when performance is achieved and no significant uncertainty exists regarding measurability or ultimate collection. For goods, recognition follows transfer of property or, where appropriate, transfer of significant risks and rewards and the cessation of effective control. For services, revenue is matched to work accomplished using the proportionate completion or completed contract method. Interest, royalties and dividends are recognised on an accrual or time basis in accordance with contractual terms and only when collectability is not significantly uncertain.