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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Revenue recognition rules require transfer of risks and rewards or percentage completion for services, guiding tax recognition.</h1> This standard prescribes tax recognition and measurement of revenue from sale of goods, services, interest, royalties, and dividends. Sale of goods requires both transfer of property or significant risks and rewards and reasonable certainty of collection; agency revenue is commission. Services use the percentage completion method (or straight line where appropriate), with short duration contracts recognised on completion. Interest accrues on a time basis; royalties follow agreement unless substance requires another systematic basis; dividends follow the Act. Transitional rules and specified disclosures for unrecognised amounts, service contracts in progress, advances and retentions apply.

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