... capitalization under Ind AS 116 affects key financial ratios, investor perceptions and regulatory returns. Assess the implications of accounting–regulatory misalignment in tariff-based industries – specifically the exclusion of right-of-use ( ROU ) assets from Airports Economic Regulatory Authority...

... standard airport facilities is an important component of such new infrastructure creation. This case study presents the initial development and financing closure of Bengaluru International Airport Limited (BIAL), the first major private sector airport in India. In retrospect, it is generally felt that BIAL...