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« Professional Updates » |
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Open DEMAT Account in 24 hrs | Draft Panel for Appointment/ Re-appointment of Statutory Auditors of State Co-operative Banks (Stccbs) and Central Co-operative Banks (Ccbs) for the Year 2025-26. | Commencement of Live Virtual Classes for the students of CA. Final course appearing in May 2026, September 2026 and January 2027 Examinations. | Information Systems Audit - Assessment Test (ISA - AT), July 2025 | Advanced ICITSS -Adv. Information Technology Test Computer Based Mode (CBT) Schedule May, Jun, Jul, Sep, Oct, and Nov 2025 | Auditing and Assurance Standards Board Online Panel of Experts for addressing Bank Branch Audit related queries | Results of the Chartered Accountants Intermediate and Foundation Examinations held in January 2025 declared. | Invitation for contribution to Question Bank in respect of Self-paced Online Module Examinations (Set-A, B, C & D) | Will deadline for income tax filing change in the new Income Tax Bill? | Result of the Chartered Accountant Final Examinations held in November 2024 is likely to be declared on Thursday, the 26th December 2024 (Late evening) - (20-12-2024) | Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) Adv. Information Technology Test - Computer Based Mode (CBT) Dec 2024 Jan-Feb-Mar 2025 | Re-Scheduling of Chartered Accountants Examination scheduled to be held on 13th November 2024 (Wednesday) at the Examination Centre(s) at Hazaribagh (Jharkhand), Jamshedpur (Jharkhand), Ranchi (Jharkhand), Raipur (Chhattisgarh) and Jhunjhunu (Rajasthan) |
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« Extension of Last Date of Multipurpose Empanelment Form for... | Introduction of Liquidity Adjustment Facility (LAF) and... » |
Educational Material on Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers |
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August, 17th 2018 |
The objective of Ind AS 115 is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer. The 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 which the entity expects to be entitled in exchange for those goods or services. The Educational Material on Ind AS 115, Revenue from Contracts with Customers addresses all relevant aspects envisaged in the Standard by way of brief summary of the Standard and Frequently Asked Questions (FAQs) which are being/expected to be encountered while implementing the Standard.
Relevant link to download the Educational Material: https://resource.cdn.icai.org/51388indas41073.pdf
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