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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)
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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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