UGC Approved Journal no 63975

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 4 Issue 6
June-2017
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1706116


Registration ID:
321370

Page Number

641-645

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Title

“IFRS Convergence in India-A Conceptual Study”

Authors

Abstract

The International Accounting Standards Board (IASB) developed the International Financial Reporting Standards (IFRS) in 2001 as a collection of high-quality and universally acceptable financial reporting standards. Currently, Indian corporations prepare their financial statements in accordance with generally accepted accounting standards (GAAP), which are based on the International Financial Reporting Standards (IFRS). These concepts, however, have been significantly amended in accordance with Indian laws and norms. This paper examines the role and current status of IFRS in India, as well as the benefits and challenges of IFRS convergence in the country.

Key Words

Convergence, IFRS, GAAP, Pros and Cons.

Cite This Article

"“IFRS Convergence in India-A Conceptual Study”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.4, Issue 6, page no.641-645, June-2017, Available :http://www.jetir.org/papers/JETIR1706116.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"“IFRS Convergence in India-A Conceptual Study”", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.4, Issue 6, page no. pp641-645, June-2017, Available at : http://www.jetir.org/papers/JETIR1706116.pdf

Publication Details

Published Paper ID: JETIR1706116
Registration ID: 321370
Published In: Volume 4 | Issue 6 | Year June-2017
DOI (Digital Object Identifier):
Page No: 641-645
Country: -, -, India .
Area: Engineering
ISSN Number: 2349-5162
Publisher: IJ Publication


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