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Your Queries on Revenue Recognition

January 11, 2019[2019] 101 taxmann.com 148 (Article)
IND-AS 115 - Revenue From Contracts With Customers is effective from the current fiscal year ending March 31, 2019. It is based on its IFRS counterpart standard IFRS 15 which became effective for annual periods commencing January 1, 2018. The new financial reporting standard replaced IAS 11-Construction Contracts, IAS 18
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