Section 126 in The Companies (Indian Accounting Standards) Rules, 2015
126. An entity shall disclose information about the methods, inputs and assumptions used for all of the following:
(a)determining the transaction price, which includes, but is not limited to, estimating variable consideration, adjusting the consideration for the effects of the time value of money and measuring non-cash consideration;(b)assessing whether an estimate of variable consideration is constrained;(c)allocating the transaction price, including estimating stand-alone selling prices of promised goods or services and allocating discounts and variable consideration to a specific part of the contract (if applicable); and(d)measuring obligations for returns, refunds and other similar obligations.
