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IND AS: How to recognize revenue in IT Industry?

December 26, 2018[2018] 100 taxmann.com 454 (Article)
The new IND-AS revenue recognition standard (IND-AS 115) is based on the core principle that an entity recognizes revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which it expects to be entitled in exchange for those goods or services.
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