Which of the following best describes when revenue is recognized under IFRS, using the five-step model? O When the seller recognizes an increase in cash, receivables, or marketable securities as a result of the sale. O When both parties have signed the sales contract. O When the seller has received all of the cash for the sale, and the buyer is satisfied with the goods or services purchased. O When (or as) the performance obligations in the contract have been satisfied.