Section 128 in The Companies (Indian Accounting Standards) Rules, 2015
128. An entity shall disclose all of the following:
(a)the closing balances of assets recognised from the costs incurred to obtain or fulfil a contract with a customer (in accordance with paragraph 91 or 95), by main category of asset (for example, costs to obtain contracts with customers, pre-contract costs and setup costs); and(b)the amount of amortisation and any impairment losses recognised in the reporting period.Practical expedients
