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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