Section 110 in The Companies (Indian Accounting Standards) Rules, 2015
110. The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. To achieve that objective, an entity shall disclose qualitative and quantitative information about all of the following:
(a)its contracts with customers (see paragraphs 113-122);(b)the significant judgements, and changes in the judgements, made in applying this Standard to those contracts (see paragraphs 123-126); and(c)any assets recognised from the costs to obtain or fulfil a contract with a customer in accordance with paragraph 91 or 95 (see paragraphs 127-128).
