WebThe core principle of Ind AS 115 is that an entity recognises revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to … WebTopic Indian GAAP Ind AS Non- Monetary Assets AS 12 requires government grants in the form of non-monetary assets, given at a concessional rate, to be accounted for on the basis of their acquisition cost only. If a non-monetary asset is given free of cost, it should be recorded at a nominal value. Ind-AS 20 requires entities to
Indian Accounting Standard (Ind AS) 12 Income Taxes - MCA
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Ind AS 116: Indian Accounting Standards 116 - Leases - Housing …
IND AS 115 aims at providing the following details related to contractual revenue and cash flows to the users of financial statements: 1. Nature 2. Amount 3. Timing 4. The uncertainty of the revenue from customer contracts This standard specifies accounting treatment for an individual or portfolio of contracts. See more An entity should apply this standard all customer contracts except: 1. Lease contract – IND AS 17 2. Insurance contracts – IND AS … See more Recognition of revenue is explained as below: a) Identifying the Contract Following criteria should be met for accounting a contract under this standard: 1. Parties to the contract have approved the contract 2. Parties … See more Incremental cost of obtaining a contract with a customer – Entity should recognise as an asset if the entity expects to recover those costs. These are expenses which an entity would not have incurred if the contract had not been … See more An entity shall recognise the amount of allocated transaction price as revenue once a performance obligation is satisfied. Transaction price which can be fixed or variable amount is determined based on the terms of contract … See more WebClearTax is Built on top of India’s Massive Digitization of its Tax Systems. They are a Bangalore-based Financial-Technology platform providing solutions for Income Tax filing, GST, and Mutual Fund Investments. Founded by 3 friends, Archit Gupta, Srivatsan Lists Featuring This Company India Companies With More Than $1M in Revenue (Top 10K) WebSep 16, 2024 · As per Section 115H, an individual with Non-residential Status (NRI) gets a certain amount of concession on the tax rates applicable on Interest earned from their deposit or any Interest Income. bioclear treatment