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1. ACCOUNTING STANDARD-9 REVENUE RECOGNITION
2. Hire-purchase/ Lease agreements
Government Grants etc.
Insurance Contracts It does not deal with Revenue from:
3. Identifies the point of time when the revenue is to be recognized and booked as income in financial statements.
Lays down additional restrictive conditions in respect of recognition of revenue. REVENUE RECOGNITIONStandard what it contains