Search results with tag "Standard ind as 115"

Ind AS 115 - Accounting for revenue is the new normal

Companies (Indian Accounting Standards) Rules, 2015. Among other things, the amendment inserts a new revenue recognition standard Ind AS 115, Revenue from Contracts with Customers (‘Ind AS 115’). Ind AS 115 is effective from accounting period beginning on or after 1 April, 2018 and • Replaces Ind AS 18, Revenue and Ind AS 11, Construction

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