What are the disclosure requirements for ICDS-IV?

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..... in Form 3CD in relation to revenue recognition: (a) In a transaction involving the sale of goods, the total amount that was not recognised as revenue during the previous year due to a lack of re .....

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..... incurred and recognised profits (less recognised losses) up to the end of the previous year; The amount of advances received; and The amount of retentions. - Manuals - Ready reckoner - Law .....

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