求翻译 下面这段会计英语 英-汉

求翻译 下面这段会计英语 英-汉
不要直接机译.谢谢
For sales of condominium units and other construction-type sales
accounted for under the percentage of completion method in U.S.
GAAP, IFRS may require gains from such construction-type sales be
deferred until completion of construction, depending on the ability of
the buyer to provide input in the construction design and the continuous
transfer of risks and rewards of the real estate during construction.