REVENUE RECOGNITION AS PER IND AS 115
This query is : Open
02 November 2025
Ind AS 115 says revenue to be recognised on transfer of control, (risk and reward), so who carries risk and reward in following incoterms? Material dispatched
1. On exworks
2. Door delivery
3. C&I
4. C&F (Cost & freight by supplier, insurance by buyer)
How to recognise revenue in this cases?
1. On exworks
2. Door delivery
3. C&I
4. C&F (Cost & freight by supplier, insurance by buyer)
How to recognise revenue in this cases?
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