1. Ind AS 115/IFRS 15 – Revenue from contracts with Customers
    • Transition from Ind AS 18 and Ind AS 11 to Ind AS 115
    • 5 Step model to recognise revenue in any contract
    • Impact of Ind AS 115 on different industries
    • Difference between IFRS 15, Ind AS 115, ASC 606 and IAS 18 & IAS 11
  2. Ind AS 116/IFRS 16 – Leases
    • Transition from Ind AS 17
    • New Definition of  Lease
    • Lessee’s Accounting under new guidance of Ind AS 116
    • Impact of Ind AS 116 on different industries like Telecom, Manufacturing, Automobile, Oil and Gas etc.
    • Lessor’s accounting
    • Sale and Lease back transactions
    • Difference between IFRS 16, Ind AS 116, ASC 842 and IAS 17
  3. Challenges faced by corporates in implementation of Ind AS/IFRS
  4. Case studies

 

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