| Report the value, for the reporting period, of income from sale of goods. Revenue from the sale of goods shall be recognised when all the following conditions have been satisfied: a. the entity has transferred to the buyer the significant risks and rewards of ownership of the goods; b. the entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; c. the amount of revenue can be measured reliably; d. it is probable that the economic benefits associated with the transaction will flow to the entity; and e. the costs incurred or to be incurred in respect of the transaction can be measured reliably. | en | http://xbrl.ssm.com.my/role/ssm/fs/mfrs/lab_rol_ssmt-fs-mfrs_2017-12-31/ReportingDocumentation | http://www.xbrl.org/2003/role/link |
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