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[单选题]

A firm that reports under IFRS is producing under a long-term contract for which it cannot measure the outcome reliably. In the first year of the contract, the firm has spent €300,000 and collected €200,000 in cash. What amounts related to this contract should the firm recognize on its income statement for the year?

A.Revenue of €300,000,expenses of €300,000,and no profit.

B.No revenue,expenses,or profit until the contract is completed.

C.Revenue of €200,000,expenses of €300,000,and a loss of €l00,000.

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