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Step up to Ind AS - EY
www.ey.com7 Key differences between Ind AS and Indian GAAP Revenue recognition Key differences • Ind AS 115 Revenue from Contracts with Customers is a comprehensive standard that deals with revenue recognition. It supersedes AS 9 Revenue Recognition and AS 7 Construction Contracts. • Ind AS 115 has introduced a five-step model with a single principle for recognizing revenue that