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indian accounting standard (ind as) ", - (i) in paragraph , for item (c), the following item shall be substituted, namely:- "(c) contractual rights or contractual obligations that are contingent on the future use of, or right to use, a non-financial item (for example, some licence fees, royalties, variable
contract is closely related to the host contract if the embedded derivative is (i) an inflation-related index such as an index of lease payments to a consumer price index (provided that the lease is not leveraged and the index relates to inflation in the entity's own economic environment), (ii) variable...
https://www.mca.gov.in/Ministry/pdf/RuleIndAsEng_30032019.pdf
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