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In this video we will cover:

Here are the 15 questions extracted from the text:

1. What is the core principle of Ind AS 115, and how does it impact revenue recognition?

2. Can you explain the five-step model for revenue recognition under Ind AS 115?

3. How do you identify a performance obligation under Ind AS 115?

4. What is the difference between a distinct and non-distinct performance obligation?

5. How do you determine the transaction price under Ind AS 115?

6. Can you explain the concept of variable consideration and how it's accounted for under Ind AS 115?

7. How do you allocate the transaction price to multiple performance obligations?

8. What is the significance of control in revenue recognition under Ind AS 115?

9. Can you provide an example of a contract with a customer that has multiple performance obligations?

10. How do you account for contract costs under Ind AS 115?

11. Can you explain the disclosure requirements under Ind AS 115?

12. How do you transition from existing revenue recognition standards to Ind AS 115?

13. Can you discuss the impact of Ind AS 115 on industries like construction, software, or telecom?

14. How do you handle contract modifications under Ind AS 115?

15. Can you explain the difference between Ind AS 115 and IFRS 15?

Let me know if you'd like me to summarize the answers as well!