(Continuation news of SONALIANSH): The Company has rental agreements which fall under the new IFRS. Also, the Company has not disclosed the reason for departure of IFRS. viii) Refer to the accounting policy as mentioned in Note # 2.19, revenue is to be recognized when goods are delivered and risk of ownership are transferred to the customer. However, in practice, the accumulated sales revenue is recognized at each month end for all the invoices raised(cont.11)