Revenues from the sales of goods are recognised when:
1Significant risk and rewards of ownership are transferred to the buyer;
2The seller has no continuing managerial involvement of control over the goods or services;
3The amount of revenue can be measured reliably;
4It is probable that economic benefits will flow to the seller.
5The cost of transaction (including future cost ) can be measured reliably.
关于利润的确定，为什么是这些条件呢
