Accounting Standard OIC 13 specifies that the moment at which an asset can be included in inventory coincides with the moment at which the company assumes the risks and benefits associated with it. The transfer of risks and benefits usually takes place with the transfer of ownership in accordance with the terms of the contract. If, by virtue of specific contractual clauses, the date on which the transfer of risks and benefits takes place does not coincide with the date on which ownership is transferred, the date on which the transfer of risks and benefits takes place prevails.