What is Export Benefit like DEPB

DEPB is simply a drawback of custom duty(import duty) based upon your exports..AS 9 deals with the timing of revenue recognition and as per AS-9 revenue should be recognised if following conditions are satisfied

1) Amount can be measured with certainity.

2) Attached conditions must have been complied with i;e in this case goods eligible for DEPB must have been exported..

3) There is no uncertainity of it's(DEPB) collection.