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Revenue Recognition

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(Querist)
14 March 2008 Whether inter unit transfers can be treated as sales?
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pushpendra

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pushpendra (Expert)
14 March 2008 It's depends on the fact and accounting policies adopted by them.
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
14 March 2008 Inter-unit transfers (that is transfers between the same concern's different units) will have to be eliminated for preparing final accounts for company law or other ststutory purposes.

They can be treated as sales for unit level performance assessment
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CA Praveen Chopra

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CA Praveen Chopra (Expert)
14 March 2008 Inter unit transfer can`t be treated as sales for the company as a whole.It can be treated as transfer only for the purpose of evaluation of unit performance.
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CA Saurabh Maheshwari

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CA Saurabh Maheshwari (Expert)
14 March 2008 IT DOES NOT FORM PART OF SALES
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CA. GOPAL SONIKA

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CA. GOPAL SONIKA (Expert)
14 March 2008 No, however few organ. account it as sale.
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