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- Ind AS 115/ IFRS 15 & Ind AS 116/ IFRS 16 workshop Ind AS 115/ IFRS 15 & Ind AS 116/ IFRS 16 workshop
- Online live Workshop on IFRS 15 & IFRS 16 Online live Workshop on IFRS 15 & IFRS 16
- ACCA Diploma in IFRS - Online Live training ACCA Diploma in IFRS - Online Live training
- Workshop on Ind As 115 – One day workshop Workshop on Ind As 115 – One day workshop
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- Workshop on Ind AS 116 – one day Workshop on Ind AS 116 – one day
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Workshop on Ind AS 115 - Revenue from contracts with customer
MCA has has recently notified new accounting standards on revenue, Ind AS 115 -Revenue from contracts with customer, mandatorily applicable from 1 April 2018.
IASB has already issued corresponding standard which is applicable from 1st Jan 2018. This standard represents culmination of years of research and deliberation between IASB and FASB.
Ind AS 115/ IFRS 15 will apply to most revenue arrangements, including construction contracts. Among other things, it changes the criteria for determining whether revenue is recognised at a point in time or over time and provides more guidance in areas where current IFRSs are lacking – such as multiple element arrangements, variable pricing, rights of return, warranties and licensing. The actual impact on each company’s top line will depend on the industry, specific customer contracts and how they have applied existing Standards.