Complementary effects of AS 9 and AS 4

I hold the following view:

AS 9: Revenue should be recognised as and when the property gets transfered to the buyer. Here the same happens and only the negotiation continues for the escalation beyond 20%. Only the escalation beyond 20% is reasonably uncertain to realise. So revenue should not be recognised to that extent only.

AS 4: The negotiation gets complete for 25% after the balance sheet date. Consequenlty this is a non-adjusting event. The escalation beyond 20% cannot be recognised in the financial year in which the sale takes place. It will find a disclosure in the Director's report.

I am eagerly waiting for your Intellectual views.

Thanking you.