Want to know more
Enter the details and we'll call you soon

Name :

Company Name :

City :

Mobile No. :

Email id :


Thank you for your details

Our Executive will reach you shortly.

Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
Skip Navigation Links

IND-AS Revenue Recognition: Principal Versus Agent Considerations – Practical Approach And A Case Study

November 14, 2018[2018] 99 taxmann.com 145 (Article)
IND-AS revenue recognition guidance has changed from the current fiscal that commenced on April 1, 2018. IND-AS 115 adopts a transfer of control principle to recognize revenues with the application of a five-step revenue recognition model. The core principal of the standard is that an entity recognizes revenue to depict the transfer of promised goods and services to a customer in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods and services
read more

Best view in 1140 x 768