Insights From PwC India

FAQExternalOnlyLicensed-Regression

FAQExternalOnlyLicensed-Regression

RM DIG Issue 21 January 2022 Click here

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Another criterion in the evaluation of the normal purchases and normal sales scope exception is that the pricing in the contract is clearly and closely related to the asset being purchased or sold. The guidance on clearly and closely related for the normal purchases and normal sales scope exception is included in ASC 815-10-15-30 through 15-34.

RM C - 102 08 April 2020 | Updated 08 April 2020 Click here

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