Baltimore co dec 13

If you are quoting from an answer in a kit it has been oversimplified, this is what I have from another source: "The revenue generated from website development and maintenance should be split into two components. Revenue for website development should be recognised at a point in time once the website has been provided to the customer, but the revenue for maintenance should be recognised over the contract period."

The originally published answer (just browsed ACCA P7 Baltimore) - but you can't rely on them being technically correct, especially wrt IFRS.