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Indian Accounting Standard (Ind AS) 18, Revenue, prescribes the recognition and measurement principles for revenue arising from certain types of transactions and events. The Educational Material on Ind AS 18 contains summary of Ind AS 18 discussing the key requirements of the Standard in brief and Frequently Asked Questions (FAQs) on issues which are expected to be encountered while implementing this Standard. The text of Ind AS 18 and significant differences between Ind AS 18 and AS 9 have been included as an Appendix to make this Educational Material comprehensive.

Relevant link to download the Educational Material: /resource/29192ifrs18797.rar

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