Arvon SA runs a seaside hotel. Case data: estimated annual revenue of EUR 9,600,000, of which EUR 6,100,000 in the third quarter; case assumption: revenue is earned during guests' stays. An analyst asks for each quarter to recognise EUR 2,400,000 "for comparability between quarters". Write a short note on the treatment of seasonal revenue in the interim reports of the year, distinguishing rule, case facts and professional judgement.