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4 Repro, a company which sells photocopying equipment, has prepared its draft financial statements for the year ended 30 September 2014. It has included the following transactions in revenue at the stated amounts below.Which of these has been correctly included in revenue according to IAS 18 Revenue?
A Agency sales of $250,000 on which Repro is entitled to a commission
B Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro
C Sales of $150,000 on 30 September 2014. The amount invoiced to and received from the customer was $180,000, which includes $30,000 for ongoing servicing work to be done by Repro over the next two years
D Sales of $200,000 on 1 October 2013 to an established customer which (with the agreement of Repro) will be paid in full on 30 September 2015. Repro has a cost of capital of 10%
答案：A
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