Following is the Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers, issued by the Accounting Standards Board of The Institute of Chartered Accountants of India, for comments.

How to Comment

Comments should be submitted using one of the following methods, so as to be received not later than May 16, 2017:

1.Electronically:          Click on 'submit a comment letter' below. (Preferred method)

2.Email:                       Comments can be sent to: commentsasb@icai.in

3. Postal:                     Secretary, Accounting Standards Board,

The Institute of Chartered Accountants of India,

 ICAI Bhawan, Post Box No. 7100,

 Indraprastha Marg, New Delhi – 110 002,

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in