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Which of the following is not a condition required to recognize revenue? Significant risks and rewards have been transferred to the buyer The goods can

Which of the following is not a condition required to recognize revenue?

Significant risks and rewards have been transferred to the buyer

The goods can no longer be returned to the entity

The costs incurred in respect of the transaction can be measured reliably

The amount of revenue can be measured reliably

It is probable that economic benefits will flow to the entity

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