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Step-by-step guidance on Revenue Recognition under new Ind AS 115

April 11, 2018[2018] 92 taxmann.com 135 (Article)
The objective of Ind AS 115 is to establish the principles so that an entity reports useful information about the nature, timing and uncertainty of revenue and cash flows from a contract with a customer. This Standard provides guidance on accounting for an individual contract with a customer. Implementation of Ind AS 115 may bring about more transparency in reporting of revenue and may result in disclosure of more useful and relevant information about the revenue.
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