THE ANALYTICAL AND OPERATIONAL ASSESSMENT OF IND AS 115 IMPLEMENTATION ON THE STATE-OWNED POWER SECTOR ENTITIES OF GUJARAT. International Journal of Engineering Research and Science & Technology, [S. l.], v. 22, n. 3, p. 91–99, 2026. DOI: 10.62643/. Disponível em: https://ijerst.org/index.php/ijerst/article/view/3851. Acesso em: 16 jul. 2026.