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Please answer with reason for all why the option is correct and why the other options are incorrect,, Please help with this Accounting type Question:

Please answer with reason for all why the option is correct and why the other options are incorrect,,
Please help with this Accounting type Question:
Realisation concept would apply when:
A. Money is realised from the debtors
B. Goods are delivered to customer
C. Order is received
D. none of the above

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