For cash-basis financials, the revenue is recorded when the funds are available for withdrawal in Stripe.

For accrual-basis financials, the revenue is recorded when the invoice is created in Stripe. For more context, in Stripe, when money is available for withdrawal (identified in Balances > “On the way to your bank” balance), a payment_available event is recorded in Stripe. But this does not mean the money has made its way to the bank account yet.