{"id":1159,"date":"2026-02-21T16:57:05","date_gmt":"2026-02-21T16:57:05","guid":{"rendered":"https:\/\/carohitsethi.com\/?p=1159"},"modified":"2026-02-21T16:57:05","modified_gmt":"2026-02-21T16:57:05","slug":"understanding-as-9-revenue-recognition-ca-intermediate","status":"publish","type":"post","link":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/","title":{"rendered":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate"},"content":{"rendered":"\n<p>Revenue is the starting point of profit. If revenue is recognized at the wrong time:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profits get overstated or understated<\/li>\n\n\n\n<li>Financial statements lose reliability<\/li>\n<\/ul>\n\n\n\n<p>AS 9 ensures that revenue is recognized only when it is earned and measurable, not merely when cash is received.<\/p>\n\n\n\n<p>In simple words:<br>AS 9 answers one key question \u2014 \u201cWhen should income be recorded?\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Objective of AS 9<\/h2>\n\n\n\n<p>To prescribe the basis of recognition of revenue arising from:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Sale of Goods<\/li>\n\n\n\n<li>Rendering of Services<\/li>\n\n\n\n<li>Use of enterprise resources yielding:\n<ul class=\"wp-block-list\">\n<li>Interest<\/li>\n\n\n\n<li>Royalties<\/li>\n\n\n\n<li>Dividends<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Meaning of Revenue<\/h2>\n\n\n\n<p>Revenue is the gross inflow of cash, receivables, or other consideration arising in the ordinary activities of an enterprise.<\/p>\n\n\n\n<p><strong>It excludes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \/ Sales tax collected<\/li>\n\n\n\n<li>Amounts collected on behalf of third parties<\/li>\n<\/ul>\n\n\n\n<p>Buy Courses &#8211; <a href=\"https:\/\/carohitsethi.com\/index.php\/product-category\/courses\/\">CA Intermediate Courses<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Revenue from Sale of Goods<\/h2>\n\n\n\n<p><strong>When is revenue recognized?<\/strong><\/p>\n\n\n\n<p>Revenue from sale of goods is recognized when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Property in goods is transferred to the buyer<\/li>\n\n\n\n<li>Significant risks and rewards of ownership are transferred<\/li>\n\n\n\n<li>No significant uncertainty exists regarding:<\/li>\n\n\n\n<li>Collection of consideration<\/li>\n\n\n\n<li>Amount of revenue<\/li>\n<\/ul>\n\n\n\n<p><strong>Examples<\/strong><\/p>\n\n\n\n<p>Recognized as Revenue:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Goods delivered to customer<\/li>\n\n\n\n<li>Risk passes on delivery as per contract<\/li>\n<\/ul>\n\n\n\n<p>Not Recognized as Revenue:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Goods sent on approval<\/li>\n\n\n\n<li>Consignment sales<\/li>\n\n\n\n<li>Advance received before delivery<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Special Cases \u2013 Sale of Goods<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sale on Approval &#8211;<\/strong> Revenue recognized only when approval is received or approval period expires.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Consignment Sales &#8211;<\/strong> Revenue recognized only when consignee sells the goods.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Installment Sales &#8211; <\/strong>Revenue recognized at sale value, not cash received.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Revenue from Rendering of Services<\/h2>\n\n\n\n<p>Two Methods Allowed:<\/p>\n\n\n\n<p>Completed Service Contract Method<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revenue recognized when service is fully completed<\/li>\n\n\n\n<li>Suitable for short-term services<\/li>\n<\/ul>\n\n\n\n<p>Proportionate Completion Method<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revenue recognized based on stage of completion<\/li>\n\n\n\n<li>Similar to AS 7 logic<\/li>\n<\/ul>\n\n\n\n<p>Preferred when outcome can be reliably estimated.<\/p>\n\n\n\n<p><strong>Example \u2013 Service Revenue<\/strong><\/p>\n\n\n\n<p>A firm charges \u20b91,00,000 for a service contract.<br>50% service completed by year-end.<\/p>\n\n\n\n<p><strong>Revenue recognized = \u20b950,000<\/strong><\/p>\n\n\n\n<p>Revenue from Interest, Royalty &amp; Dividend<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Source- Recognition Basis<\/li>\n\n\n\n<li>Interest- Time proportion basis<\/li>\n\n\n\n<li>Royalty &#8211; As per terms of agreement<\/li>\n\n\n\n<li>Dividend &#8211; When right to receive is established<\/li>\n<\/ul>\n\n\n\n<p>Dividend is recognized when declared, not when received.<\/p>\n\n\n\n<p>Books &#8211; <a href=\"https:\/\/carohitsethi.com\/index.php\/product-category\/books\/\">Buy Books for CA Intermediate<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Uncertainty in Revenue Recognition<\/h2>\n\n\n\n<p>If there is significant uncertainty regarding:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ultimate collection, or<\/li>\n\n\n\n<li>Measurement of revenue<\/li>\n<\/ul>\n\n\n\n<p>Revenue recognition should be postponed.<\/p>\n\n\n\n<p>If uncertainty arises after recognition \u2192 Create a provision, not reverse revenue.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Items Not Covered under AS 9<\/h3>\n\n\n\n<p>AS 9 does not apply to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Construction contracts (AS 7)<\/li>\n\n\n\n<li>Lease agreements (AS 19)<\/li>\n\n\n\n<li>Government grants (AS 12)<\/li>\n\n\n\n<li>Insurance contracts<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Common Exam Mistakes<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Recognizing revenue on receipt of advance<\/li>\n\n\n\n<li>Recording GST as income<\/li>\n\n\n\n<li>Recognizing consignment sales immediately<\/li>\n\n\n\n<li>Confusing AS 7 and AS 9<\/li>\n\n\n\n<li>Recognizing dividend on receipt instead of declaration<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Exam Tip<\/h2>\n\n\n\n<p>If the question asks:<\/p>\n\n\n\n<p>\u201cWhen should revenue be recognized as per AS 9?\u201d<\/p>\n\n\n\n<p>Write:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conditions<\/li>\n\n\n\n<li>Type of transaction<\/li>\n\n\n\n<li>Example<\/li>\n<\/ul>\n\n\n\n<p>This fetches full conceptual marks.<\/p>\n\n\n\n<p><strong>Motivational Note<\/strong><\/p>\n\n\n\n<p>\u201cRevenue is not about how much you charge, it\u2019s about when you truly earn it.\u201d \u2013<strong> CA Rohit Sethi<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Revenue is the starting point of profit. If revenue is recognized at the wrong time: AS 9 ensures that revenue is recognized only when it is earned and measurable, not merely when cash is received. In simple words:AS 9 answers one key question \u2014 \u201cWhen should income be recorded?\u201d Objective of AS 9 To prescribe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,24],"tags":[],"class_list":["post-1159","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-standard","category-ca-intermediate","entry","has-media","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails","has-product-nav"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi\" \/>\n<meta property=\"og:description\" content=\"Revenue is the starting point of profit. If revenue is recognized at the wrong time: AS 9 ensures that revenue is recognized only when it is earned and measurable, not merely when cash is received. In simple words:AS 9 answers one key question \u2014 \u201cWhen should income be recorded?\u201d Objective of AS 9 To prescribe [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\" \/>\n<meta property=\"og:site_name\" content=\"carohitsethi\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-21T16:57:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"carohitsethi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"carohitsethi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\"},\"author\":{\"name\":\"carohitsethi\",\"@id\":\"https:\/\/carohitsethi.com\/#\/schema\/person\/61956f375067169f1563ec031414a727\"},\"headline\":\"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate\",\"datePublished\":\"2026-02-21T16:57:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\"},\"wordCount\":475,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/carohitsethi.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp\",\"articleSection\":[\"Accounting Standard\",\"CA Intermediate\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\",\"url\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\",\"name\":\"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi\",\"isPartOf\":{\"@id\":\"https:\/\/carohitsethi.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp\",\"datePublished\":\"2026-02-21T16:57:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage\",\"url\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp\",\"contentUrl\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp\",\"width\":1200,\"height\":628,\"caption\":\"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/carohitsethi.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/carohitsethi.com\/#website\",\"url\":\"https:\/\/carohitsethi.com\/\",\"name\":\"carohitsethi\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/carohitsethi.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/carohitsethi.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/carohitsethi.com\/#organization\",\"name\":\"CA Rohit Sethi\",\"url\":\"https:\/\/carohitsethi.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/carohitsethi.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2025\/09\/cropped-cropped-cropped-ca-rohit-sethi-300x121-1.png\",\"contentUrl\":\"https:\/\/carohitsethi.com\/wp-content\/uploads\/2025\/09\/cropped-cropped-cropped-ca-rohit-sethi-300x121-1.png\",\"width\":300,\"height\":121,\"caption\":\"CA Rohit Sethi\"},\"image\":{\"@id\":\"https:\/\/carohitsethi.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.instagram.com\/carohitsethi\",\"https:\/\/www.youtube.com\/@CAROHITSETHI\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/carohitsethi.com\/#\/schema\/person\/61956f375067169f1563ec031414a727\",\"name\":\"carohitsethi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/carohitsethi.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1aa200b9d5e44227ef45f51f1d1c0cc83c7d0741548584fa935967d3024dbad2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1aa200b9d5e44227ef45f51f1d1c0cc83c7d0741548584fa935967d3024dbad2?s=96&d=mm&r=g\",\"caption\":\"carohitsethi\"},\"sameAs\":[\"https:\/\/carohitsethi.com\"],\"url\":\"https:\/\/carohitsethi.com\/index.php\/author\/carohitsethi\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/","og_locale":"en_US","og_type":"article","og_title":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi","og_description":"Revenue is the starting point of profit. If revenue is recognized at the wrong time: AS 9 ensures that revenue is recognized only when it is earned and measurable, not merely when cash is received. In simple words:AS 9 answers one key question \u2014 \u201cWhen should income be recorded?\u201d Objective of AS 9 To prescribe [&hellip;]","og_url":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/","og_site_name":"carohitsethi","article_published_time":"2026-02-21T16:57:05+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp","type":"image\/webp"}],"author":"carohitsethi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"carohitsethi","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#article","isPartOf":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/"},"author":{"name":"carohitsethi","@id":"https:\/\/carohitsethi.com\/#\/schema\/person\/61956f375067169f1563ec031414a727"},"headline":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate","datePublished":"2026-02-21T16:57:05+00:00","mainEntityOfPage":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/"},"wordCount":475,"commentCount":0,"publisher":{"@id":"https:\/\/carohitsethi.com\/#organization"},"image":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage"},"thumbnailUrl":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp","articleSection":["Accounting Standard","CA Intermediate"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/","url":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/","name":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate - carohitsethi","isPartOf":{"@id":"https:\/\/carohitsethi.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage"},"image":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage"},"thumbnailUrl":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp","datePublished":"2026-02-21T16:57:05+00:00","breadcrumb":{"@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#primaryimage","url":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp","contentUrl":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2026\/02\/Understanding-AS-9-Revenue-Recognition-\u2013-CA-Intermediate.webp","width":1200,"height":628,"caption":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate"},{"@type":"BreadcrumbList","@id":"https:\/\/carohitsethi.com\/index.php\/2026\/02\/21\/understanding-as-9-revenue-recognition-ca-intermediate\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/carohitsethi.com\/"},{"@type":"ListItem","position":2,"name":"Understanding AS 9 (Revenue Recognition) \u2013 CA Intermediate"}]},{"@type":"WebSite","@id":"https:\/\/carohitsethi.com\/#website","url":"https:\/\/carohitsethi.com\/","name":"carohitsethi","description":"","publisher":{"@id":"https:\/\/carohitsethi.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/carohitsethi.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/carohitsethi.com\/#organization","name":"CA Rohit Sethi","url":"https:\/\/carohitsethi.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/carohitsethi.com\/#\/schema\/logo\/image\/","url":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2025\/09\/cropped-cropped-cropped-ca-rohit-sethi-300x121-1.png","contentUrl":"https:\/\/carohitsethi.com\/wp-content\/uploads\/2025\/09\/cropped-cropped-cropped-ca-rohit-sethi-300x121-1.png","width":300,"height":121,"caption":"CA Rohit Sethi"},"image":{"@id":"https:\/\/carohitsethi.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.instagram.com\/carohitsethi","https:\/\/www.youtube.com\/@CAROHITSETHI"]},{"@type":"Person","@id":"https:\/\/carohitsethi.com\/#\/schema\/person\/61956f375067169f1563ec031414a727","name":"carohitsethi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/carohitsethi.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1aa200b9d5e44227ef45f51f1d1c0cc83c7d0741548584fa935967d3024dbad2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1aa200b9d5e44227ef45f51f1d1c0cc83c7d0741548584fa935967d3024dbad2?s=96&d=mm&r=g","caption":"carohitsethi"},"sameAs":["https:\/\/carohitsethi.com"],"url":"https:\/\/carohitsethi.com\/index.php\/author\/carohitsethi\/"}]}},"_links":{"self":[{"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/posts\/1159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/comments?post=1159"}],"version-history":[{"count":2,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/posts\/1159\/revisions"}],"predecessor-version":[{"id":1165,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/posts\/1159\/revisions\/1165"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/media\/1164"}],"wp:attachment":[{"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/media?parent=1159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/categories?post=1159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carohitsethi.com\/index.php\/wp-json\/wp\/v2\/tags?post=1159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}