ICAI | Guidance Note on Accounting by E-commerce Entities

Last updated: 16 February 2021
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This document provides comprehensive guidance on accounting practices for e-commerce entities, issued by the Institute of Chartered Accountants of India. It covers key accounting issues unique to e-commerce, including revenue recognition, multiple element arrangements, right of returns, and various incentive programmes. This guidance is essential for companies preparing financial statements under Indian accounting standards and anyone involved in e-commerce operations.

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ICAI | Guidance Note on Accounting by E-commerce Entities #pdf
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Submitted by · Posted 16 February 2021 · Other files by Suhasini · Report
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