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Guide to Ind AS 115 and Ind AS 116

Guide to Ind AS 115 and Ind AS 116

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Description
»    Simple and lucid language
»    Practical examples, diagrams and flow charts for better understanding
»    Covered service concession arrangements with examples
»    Transitional provisions elaborated on both Ind AS 115 and Ind AS 116
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Contents
IND AS 115
REVENUE FROM CONTRACTS WITH CUSTOMERS

1.    Clarification and Outline of Ind AS 115
2.    Analysis of the name of the Standards
3.    Scope
4.    5 Step Model
5.    Contract costs
6.    Presentation
7.    Disclosure
8.    Special Issues - Application Guidance (Appendix B of Ind AS 115)
9.    Transition Provisions - First time application of Ind AS 115 i.e switchover from Ind AS 18 and 11
       [ Appendix C to Ind AS 115]
10.  Service Concession Arrangements [Appendix D to Ind AS 115]
IND AS 116
LEASES

1.    Important Clarification
2.    What is the need of Ind AS 116? & Outline of Ind AS 116
3.    What is "Lease"?
4.    What is the Objective of Ind AS 116?
5.    Recognition Exemption (Practical Expedients)
6.    Identifying Lease
7.    Accounting of Lease - Book of Lessee
8.    Accounting of Lease - Book of Lessor
9.    Sale and Leaseback Transactions
10.  Disclosure in Ind AS 116
11.  Transitional Provisions Appendix C to Ind AS 116
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