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Ind AS Practice Aspects

January 14, 2020[2020] 113 taxmann.com 107 (Article)
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The revenue recognition requirement of Ind AS requires an entity to assess the point of transfer of control. The point of transfer of control, where goods are involved in the deliverable obligation undertaken by a seller, is typically at delivery point. However, there are certain exceptions to this rule wherein transfer of control and, consequently, revenue recognition do not take place at delivery point.
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