Keywords: Ind AS 116
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Case Studies
Emerald Emerging Markets Case Studies 1–12.
Published: 01 September 2026
... 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...

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