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As-18

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(Querist)
06 June 2013 Please tell me how to calculate the amount of related party transactions as per AS-18 which is also known as Gross Transaction Value??
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
18 June 2013 In case of p&l items you need to make out the related party billing amount from the expenses or income


Incase of balance sheet item, you can take the dr/cr balances as net

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