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Accounting Standards Board
The Institute of Chartered Accountants of India
Survey Questionnaire on Ind AS 115, Revenue from Contracts with Customers

ASB of ICAI is conducting a survey to assess the effect of the Ind AS 115, Revenue from contracts with customers, in India.

Apart from formulating and recommending Accounting Standards to be notified under Companies Act in India, the ICAI also focuses on ensuring consistent and effective implementation of these Standards in letter and spirit. In this direction, it is appropriate to capture the experience of implementation of Ind AS 115 and to understand the issues being faced, if any, while implementing Ind AS 115. This will help us to understand the need of any guidance on Ind AS 115 as well as to provide feedback to IASB on implementation of IFRS 15.

We at the Accounting Standards Board of ICAI would highly appreciate your valuable feedback to our survey questionnaire on Ind AS 115. The link for the questionnaire is:

We have extended the date for filling up the said questionnaire by a week and hence stakeholders may kindly submit the feedback latest by 25th November, 2022.

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