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Implementation of New IFRS Revenue Recognition Standard: A Case Study

February 23, 2018[2018] 89 taxmann.com 277 (Article)
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International Financial Reporting Standards (IFRS) accounting framework replaces extant revenue and lease standards effective financial periods commencing from January 1, 2018. Both the new standards have a significant impact on financial statements for majority of sectors. Indian companies too have to brace up for a new Indian Accounting Standards (IND-AS) on revenue that would go live shortly.
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