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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Revenue recognition: recognise income when performance is achieved and collection and measurement are reasonably certain.</h1> The Standard requires recognition of revenue from sales, services, and the use of resources when performance is achieved and measurement and collectability are not significantly uncertain. Sales revenue follows transfer of property or the transfer of significant risks and rewards of ownership; service revenue is recognised by the proportionate completion or completed contract method as appropriate; interest, royalties and dividends are recognised when measurability and collectability are certain. Recognition is postponed where significant uncertainty exists and disclosure of postponed recognition is required.

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