Sales Export - When to treat as revenue

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When export sales are to treated as revenue - the invoice date or date of custom clearance or date of airway bill or on any other date?

The goods are exported on basis of FOB Mumbai.

Replies (1)

Dear Shamita,

IN reply to your querry I am attaching a para of AS 9 and I hope it will serve the purpose for you.


CCI Pro

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