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Banking laws amendment Bill 2024
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Banking laws amendment Bill 2024 Introduced in Lok Sabha on August 9, 2024. Amends the following Acts: (i) Reserve Bank of India (RBI) Act ...
Revenue recognition in case of warranty contracts
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Revenue recognition in case of warranty contracts It is common for an entity to provide warranty in c onnection with the sale of a produc...
Revenue recognition basis for fee type chaarges
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Revenue recognition basis for income in nature of fees A. Non-refundable upfront fees Non-refundable upfront fee generally relates to a) An...
Revenue recognition in case of alternate arrangements
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Revenue recognition in case of alternate arrangements Consignment arrangements: Meaning: When an entity delivers a product to another part...
Documents in export-import context
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below mentioned are documents that are relevant wrt exports and imports: Certificate of Origin What? is a document that serves as evidence o...
5 points for revenue recognition
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5 points for revenue recognition Step 1: Identify Contract with the Customer An entity shall account for a contract with a customer, only wh...
Allocation of a discount -Ind AS 115
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Allocation of discount Discount recognition: Customer is said to have received volume discount for purchasing a bundle of items, if sum ...
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