Key features :
- Contains about 300 worked examples covering various practical aspects of Ind AS 115 and Ind AS 116
- Contains simple explanations of the requirements of the new standards with author views, lucid examples, diagrammatic illustrations, case studies and disclosure checklists
- Covers relevant extracts from real-life international companies having early adopted IFRS 15 and IFRS 16
- Detailed sector-wise analysis of the impact of Ind AS 115 and Ind AS 116
- Comparison of Ind AS requirements with IFRS, US GAAP and Indian GAAP
- Discussion on tax implications under Ind AS 115 and 116
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