Non presence of ind as18

This discussion clarifies the absence of Ind AS 18, which previously covered revenue recognition. While Ind AS 115 now governs revenue from contracts with customers, it primarily focuses on services. It doesn't fully encompass revenue from goods, interest, or royalties, which were part of the older Ind AS 18. Therefore, Ind AS 115 is not a direct replacement for all aspects of Ind AS 18.