This is one of the sample questions for CFA level I. My question is what if it's under USGAAP, is the answer still the same?

According to the International Financial Reporting Standards (IFRS), which of the following conditions should be satisfied to report revenue from the sale of goods on the incomestatement? 45. A. Goods have been delivered to the customer B. Payment has been received. C. Costs can be reliably measured Answer C The IFRS conditions that should be met to recognize revenue from the sale of goods include that the costs incurred can be reliably measured, that the economic benefits will flow to the entity, and that the significant risks and rewards of ownership have been transferred, which is normally when the goods have been delivered but not always. The actual receipt of any payment is not a condition