1.In the context of IFRS 15 Revenue from Contracts with Customers, when is realisation normally deemed to have occurred?

(a)When goods are ordered by the customer

(b)When customer pays cash for goods before delivery

(c)When goods have been produced by the firm

(d)When goods are delivered

2.If information becomes available after the end of the reporting period but before the directors have signed the accounts giving further evidence of the condition that existed at the end of the reporting period, it must be disclosed by way of note. True or false?