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Your Queries on Financial Reporting and Assurance

December 14, 2017[2017] 86 taxmann.com 281 (Article)
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ABC Limited avails cloud-computing software as a service under arrangement with an Indian vendor. Under the arrangement, we are provided cloud services made available via the service providers network and involves remote processing and storage of data. Our company would be preparing IND-AS first set of financial statements in the current year. We require a high level overview of accounting for cloud software license agreements under IND-AS.
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