If you are analyzing a Revenue Contract using IFRS 15. when (date) should you record the revenue in this situation Delivered the goods on Oct 1st . Terms of sale allow the customer 60 days to return the goods for full refund (anytime up until November 30th) You just started your business on September 1st so you have no way of estimating how much (if any) will be returned by the customer Please provide the date you should record this revenue