2. The enterprise neither retains the right to continue management, which is usually associated with ownership, nor controls the goods that have been sold;
3. The amount of income can be measured reliably;
4. Relevant economic benefits are likely to flow into the enterprise;
5. Related costs that have occurred or will occur can be reliably measured.
International regulations on revenue recognition: 1. The seller of goods has transferred the important risks and rewards of selling the ownership of assets to the buyer, that is, the seller has completed all major sales links and will no longer continue to participate in the management of the transferred goods or actually control the transferred goods by exercising ownership;
2. There is no significant uncertainty in the following aspects:
1, sales of goods are expected to be compensated;
2. Related costs that will occur in production;
3. The degree of returnability.
4, the goods have been delivered, and substantially completed other work necessary to obtain income;
5. The price has been received, or the right to receive the price has been obtained.