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      Question

      Revenue as per Ind AS -18 is not categorised into which

      one of the following types:
      A Sale of Goods Correct Answer Incorrect Answer
      B Capital Gains Correct Answer Incorrect Answer
      C Rendering of Services Correct Answer Incorrect Answer
      D Use of entity’s assets yielding Interests, Royalty and Dividends Correct Answer Incorrect Answer

      Solution

      Accounting Standard (AS) applicable for revenue recognition is Ind-AS 18.  Revenue is categorised in 3 types as follows:

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