THE ANALYTICAL AND OPERATIONAL ASSESSMENT OF IND AS 115 IMPLEMENTATION ON THE STATE-OWNED POWER SECTOR ENTITIES OF GUJARAT. int. J. Eng. Res. Sci. Tech. [Internet]. 2026 Jul. 7 [cited 2026 Jul. 16];22(3):91-9. Available from: https://ijerst.org/index.php/ijerst/article/view/3851