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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 entityтАЩs assets yielding Interests, Royalty and Dividends Correct Answer Incorrect Answer

    Solution

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

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