IND AS 115 REVENUE | FULL REVISION with IMPORTANT QUESTIONS

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  • Опубликовано: 29 сен 2024
  • Notes & Updates on Telegram Channel: t.me/bhavikFRSFM
    (CA BHAVIK CHOKSHI - Final FR/AFM)
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    License of Intellectual Property : • License of Intellectua...
    00:00:51 Core principle
    00:02:45 Step 1
    00:04:50 Step 2
    00:10:54 Step 3 - Transaction Price
    00:12:39 Variable Consideration
    00:14:23 Constraints on Variable Consideration
    00:14:57 Sales with Right of Return
    00:18:51 Significant Financing Component
    00:25:18 Barter
    00:26:43 Consideration Payable to Customer
    00:30:18 Step 4
    00:43:04 Step 5 - Transfer of Control
    00:49:04 Control transferred at point of time
    00:49:30 Progress
    00:55:19 Sales & Re-Purchase
    00:58:47 Bill & Hold
    00:59:42 License of Intellectual Property
    01:03:45 Service Concessions
    01:04:58 Contract Modification
    01:10:42 Contract Cost
    01:14:01 Q.1
    01:25:32 Q.2
    01:32:02 Q.3
    01:44:08 Q.4
    01:59:39 Q.5
    02:09:14 Q.6
    02:18:59 Q.7
    02:25:49 Q.8

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