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Voices on reporting - Special session: Webinar on Ind AS 115 - Sector Series 3

Voices on reporting - Special session: Webinar

Revenue is a crucial financial performance indicator for companies and the new standard is expected to have pervasive impact due to the addition of significant new concepts on recognition, measurement and disclosure of revenue.


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In this session of Voices on Reporting, we discussed the key implementation issues of Ind AS 115, Revenue from Contracts with Customers to be considered by entities in the automotive sector (i.e. automotive suppliers). Some of the key implementation areas which we covered are as follows:

  • Dealer incentives
  • Warranties
  • Framework agreements
  • Principal versus agent evaluation, etc.



Slidedeck (PDF, 611 KB)



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