Revenue may be recognized by an entity at the completion of production during an accounting period

A) only if full payment was received from the buyer before production began
B) when no specific point of sale can be identified
C) when there is a fixed selling price, and there are no limitations on the amount that can be sold
D) when collectibility is highly uncertain

Revenue can be recognized at the completion of production during an accounting period only when there is a fixed selling price, and there are no limitations on the amount that can be sold. This is based on the principle of revenue recognition, which requires that revenue be recognized when it is earned and realized or realizable. Since there is a fixed selling price and there are no limitations on the amount that can be sold, the revenue can be considered earned and realized. The other options do not meet the criteria for revenue recognition at the completion of production.