Section 123 in The Companies (Indian Accounting Standards) Rules, 2015
123. An entity shall disclose the judgements, and changes in the judgements, made in applying this Standard that significantly affect the determination of the amount and timing of revenue from contracts with customers. In particular, an entity shall explain the judgements, and changes in the judgements, used in determining both of the following:
(a)the timing of satisfaction of performance obligations (see paragraphs 124-125); and(b)the transaction price and the amounts allocated to performance obligations (see paragraph 126).Determining the timing of satisfaction of performance obligations
