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Authors: Sindhi, Vicky Vasudev

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Industry Note on Analysis of change in income recognition practices before and after implementation of Ind AS 115
Authors: Sindhi, Vicky Vasudev;

Reference No: F&A0548TEC Pages: 12 Published on: 5, November, 2019

Abstract: The Technical Note analyses the impact of Indian Accounting Standard (Ind AS) 115 converged with International Financial Reporting Standard 15 on income recognition practices in Real Estate Sector. Indian Accounting Standard 115 was made applicable from April 2018. The Technical Note also analyses the implications of Ind AS 115 for the business and finance of ... More

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