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This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences.....

z Appendix 1 - B. Indian Accounting Standards (Ind AS) - Companies Law - z Appendix 1 - Appendix 1 Note: This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences, if any, between Indian Accounting Standard (Ind AS) 115 and the corresponding International Financial Reporting Standard (IFRS) 15, Revenue from Contracts with Customers, IFRIC 12, Service Concession Arrangements and SIC 29 Service Concession Arrangements: Di .....

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wherever considered appropriate, have been included in Ind AS 101, First-time Adoption of Indian Accounting Standards corresponding to IFRS 1, Firsttime Adoption of International Financial Reporting Standards. 3. As per paragraph of 15 of IFRS 15, an amount of consideration, among other things, can vary because of penalties. However, paragraph 51 of Ind AS 115 has been amended to exclude penalties from the list of examples given in the paragraph 51 due to which an amount of consideration can var .....

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