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What is Overview of Indian Accounting Standards about?

Accounting Standard 9 (AS 9) provides guidance on revenue recognition. It explains that revenue is earned when goods are sold or services rendered. Revenue also comes from interest, royalties, and dividends. AS 9 covers revenue recognition for projects completed by professionals like advertising as well as cases where stock is sold on approval basis or through an agency business. Accounting Standard 10 (AS 10) assists accountants in properly accounting for fixed assets. It addresses the determination of a

Author

Vinoth Kannan

Language

EN