CHAPTER 6

 

1. ICAI: AS 11, ‘The effect of changes in foreign exchange rates’.

2. ICAI: Accounting Standard Interpretation 14 (Revised), Disclosure of Revenue from Sales Transactions, August 2006.

3. ICAI: AS 9 ‘Revenue Recognition’.

4. ICAI: AS 9, ‘Revenue Recognition’.

5. ICAI: AS 7, ‘Construction Contracts’.

6. Based upon the query 10 in Compendium of Opinions of ICAI, Volume 24.

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