I have repeated time and again that revenue from ordinary activities will be recognized when goods are sold or services are exchanged for goods or services of a different nature.
This is measured at the fair value of the goods or services received, adjusted by the amount of any cash or cash equivalents transferred, and if not measurable reliably, then at the fair value of the goods or services delivered, adjusted by the amount of any cash or cash equivalents transferred.
Or if i cannot be measured by any of the above, then by the value of the assets delivered, adjusted by the amount of any cash or cash equivalents transferred.
Within the general criteria for revenue recognition, it is established that revenue recognition proceeds directly from the recognition and measurement of assets and liabilities. An entity shall recognize revenue in the statement of comprehensive income (or in the income statement, if presented) when an increase in future economic benefits related to an increase in an asset or a decrease in a liability has arisen.
Regarding the measurement and recognition of revenue, revenue is measured at the fair value of the consideration received or receivable, when an entity recognizes revenue from the sale of goods when certain technical conditions are satisfied.