This is the latest and updated book on the subject. Exhaustive and comprehensive coverage keeping in mind India specific background, explanation and interpretation of Ind AS 115 complexity in a simple language, More than 240 practical illustrations, diagrams, examples, exhibits and case studies, 12 major industries covered comprehensively, detailed comparison and changes with earlier requirements, standard, disclosure requirements explained with numerous examples, transition approaches explained clearly with illustration and detailed index facilitating easy reference are some of the highlights of this book.