• DWARAKA VIKRAM P
• SREYA SARKAR
• VANDANA JAIN
• JERLIN JOSE

To attract more Indian and Global investors to invest in real estate sector, Ind-AS 115 had been introduced. Ind-AS 115 has also enhanced transparency to the users of financial statements. This is possible when we have an accounting standard which is close to the global standard and it provides useful information about timings, certainty of revenue and cash flows arising from customers contracts. In this study, we are going to analyse the impact of Ind-AS 115 on real estate sector. The true impact of the implementation of the new revenue recognition standard can be analysed by the comparison of theses parameters of various real estate companies pre and post implementation of Ind-AS 115.

Global Investors, Real Estate Sector, Ind-AS 115, Revenue, Cash flows

"IMPACT OF THE NEW REVENUE RECOGNITION STANDARD (INDAS 115) ON REAL ESTATE COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 11, page no.74-84, November-2018, Available :http://www.jetir.org/papers/JETIRM006008.pdf

"IMPACT OF THE NEW REVENUE RECOGNITION STANDARD (INDAS 115) ON REAL ESTATE COMPANIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 11, page no. pp74-84, November-2018, Available at : http://www.jetir.org/papers/JETIRM006008.pdf