Ind AS 115 (based on IFRS 15) Revenue from Contracts with Customers - Simplified

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Ind AS 115, Revenue from Contracts with Customers (based on IFRS 15), notified on 28 March 2018 by MCA. The new standard is effective for accounting periods beginning on or after 1 April 2018. Objective To establish the principles that an entity shall apply to report useful information to user
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CA Kushal Soni

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