Ind AS 115 – Revenue Recognition | CA/CMA Final FR/CFR | Full Revision + ICAI Questions

Notes Link - 📚 Ind AS 115 – Revenue Recognition | CA Final FR NOV 2026 | CMA Final CFR DEC 2026 | Full Revision + ICAI Questions Master one of the most important topics of CA/CMA Final Financial Reporting with this complete revision lecture on Ind AS 115 – Revenue Recognition. This session covers all key concepts along with exam-oriented explanations to help you prepare confidently for the November 2026 attempt. ⏱️ Chapters 00:00:00 - 01:28:14 – Scope of Ind AS 115, Identify Contracts & Performance Obligations 01:28:15 - 04:52:42 – Determination of Transaction Price 04:52:43 - 06:47:02 – Allocation of Transaction Price 06:47:03 - 08:32:18 – Recognition of Revenue 08:32:19 - 09:12:34 – Contract Modification 09:12:35 - 09:27:26 – Contract Costs 09:27:26 - 09:39:35 – Sale & Re-purchase Agreements 09:39:36 - 09:47:33 – Bill & Hold Arrangement 09:47:44 - 09:56:52 – Principal vs. Agent Consideration 09:56:53 - 10:01:00 – Upfront Non-Refundable Fees 10:01:01 - 10:12:06 – License of Intellectual Property 10:12:07 - 10:17:53 – Service Concession Arrangements 👍 If you found this lecture helpful, don't forget to Like and Share it with your fellow CA aspirants. #CAFinal #CAFinalFR #IndAS115 #RevenueRecognition #FRNov2026 #ICAI #CAStudents #FinancialReporting #cmafinal #cfr For more updates & study tips, stay connected with CA CS Avinash Sancheti 📸 Instagram: 👉 💼 LinkedIn: 👉 🌐 Website: 👉