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IND AS 115 REVENUE FROM CONTRACTS WITH CUSTOMERS
In this book you will be able to:
- Appreciate the scope and definition of the
- Identify the
- Comprehend the criteria for revenue
- Gain knowledge on accounting treatment of various aspects like combination of contracts, contract modifications
- Identify performance obligations and when the performance obligation is
- Determine the transaction price and allocate the performance obligation to transaction
- Allocate discount to various performance obligations in determining their transaction
- Account for the changes in the transaction
- Account for variable considerations while determining the transaction
- Deal with contract AS 115
- Comply with the Presentation and disclosure requirements of the standard.
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