Which of the following are part of the criteria that must be met when accounting for a contract with a customer?

I.Commercial substance.

II.Approval of contract by all parties.

III.Identification of the payment terms for the goods/services.

IV.The collection of the consideration from the customer is remote.

Group of answer choices

A. I, III and IV.

B. II and III only.

C. I, II and IV.

D. I, II and III.