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Under IFRS, which of the following is not a requirement for recognizing revenue from the rendering of services? a.The costs incurred and to complete the

Under IFRS, which of the following is not a requirement for recognizing revenue from the rendering of services?

a.The costs incurred and to complete the transaction can be measured reliably

b.The amount of the revenue can be measured reliably

c.It is probable that economic benefits will flow to the entity

d.The services have been provided

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