Контекст:
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. The following specific recognition criteria must also be met before revenue is recognised:
Sale of goods
Revenue is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer and the amount of revenue can be reliably measured.
Rendering of services
Revenue from rendering of services is recognised by reference to the stage of completion.

Мой вариант:
Признание дохода от оказания услуг производится путём обращения к стадии завершения (???)