Interest, royalties and dividendsRevenue shall be recognised on the following bases:(a) interest shall be recognised using the effective interest method as set out in IAS 39, paragraphs 9 and AG5–AG8;(b) royalties shall be recognised on an accrual basis in accordance with the substance of the relevantagreement; and(c) dividends shall be recognised when the shareholder’s right to receive payment is established.
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