Principal Vs Agent - Revenue (Gross or Net?) as per Ind-AS/ IFRS

CA Anuj Agrawal , Last updated: 24 April 2017  
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Many times Goods and Services are being sold/ rendered by using different kind of arrangements/ entities based on terms and conditions which could change Revenue Recognition criteria in its entirety and a careful assessment is always required because if any incorrect assessment is done it could have

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Published by

CA Anuj Agrawal
(IFRS/ GST Professional)
Category Accounts   Report

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