IND AS 115

It is mentioned in Ind as 115 when contract is with customers then it falls within scope of ind as 115 and definition of customers involve
1. Goods or services transferred is within ordinary course of business of company
2. There must be consideration
Based on two i have some queries

Q1:- suppose company is manufacturing of product A and company received a huge amount of order say $10 million to supply goods A but along with some other goods B. Co don't want to loose the customer for that they entered into another company to supply product B and consequently company supplied both A and B to customer and received $10 million. Is the case of buying B and selling it with normal product A to customers ks falls within the scope of ordinary business and covered by ind as 115?

2:- supply of samples for free of charge of good having worth 5lakh
How we treat two
Please clarify. Just finished exam so i want to learn ind as 115
Replies (1)
2 is not contract as per ind as 115 defination

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