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Under IND AS 115, revenue should be recognized when the performance obligation is satisfied. A performance obligation is defined as a promise to transfer a good or service to a customer. The satisfaction of a performance obligation occurs when control of the promised good or service is transferred to the customer. This means that the customer has the ability to use and benefit from the good or service and also bears the risks and rewards associated with ownership of the good or service.
In India, Micro Finance Institutions primarily target which segment of the population?
Identify the spice renowned for its anti-inflammatory effects and commonly used in Indian recipes.
Who currently serves as India's Sherpa to the G20 and has discussed the progress made during India's presidency and its major achievements?
Which one of the following is also called Sahyadri Hills?
Identify the sealed glass vacuum tube containing an electron beam that is focused on a phosphor-coated glass screen when light is emitted.
What is the approximate percentage, by weight, of oxygen in the earth's crust?
In which Upanishad are the seven musical notes, sa, re, ga, ma, pa, dha and ni mentioned?
The Prime Minister of Bangladesh, Sheikh Hasina was conferred with which of the following prestigious awards on 20 September 2021?
Which of the following schemes is not related to science and technology?
World Water Day is celebrated every year in which day?
