I agreed with Kapig answer above, with a note to add. Even the revenue is recognised by meeting all the requirement under IAS 18, it might still subject to impairment of Trade Receivable under IAS 39 "Financial Instrument". The impairment indicators might present with the evidence of selling stock level to distributor premises in excess of the agreed level, combined with extension of payment term. If that the case, the impairment will be charged out to P&L, albeit it might not reduce "Revenue", it could effectively wipe out the higher bottom line achieved by "higher" revenue, or worst, reduced the earning as impairment loss recognised higher than Revenue you managed to "slot in".