give indas 115 treatment

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Ind AS 115 is a new revenue recognition standard that impacts how revenue is recognized in financial statements.

Ind AS 115 replaces the existing revenue recognition standards and introduces a five-step model for recognizing revenue.
The core principle of Ind AS 115 is to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled.
Examples of Ind AS 115 treatment include identifying the contract with the customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when (or as) the entity satisfies a performance obligation.

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