The amount of revenue can be measured reliably; It is probable that the economic benefit associated with the transaction will flow to the enterprise; The stage of completion of the transaction at the balance sheet date can be measured reliably; and The costs incurred for the transaction and the costs to complete the transaction can be measured reliably.
iv) Los gastos ya realizados en la transacción, así como los que queden por realizar hasta su terminación, pueden ser medidos con fiabilidad.