UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
Call for Paper
Volume 11 | Issue 3 | March 2024

JETIREXPLORE- Search Thousands of research papers



WhatsApp Contact
Click Here

Published in:

Volume 5 Issue 8
August-2018
eISSN: 2349-5162

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

7.95 impact factor calculated by Google scholar

Unique Identifier

Published Paper ID:
JETIR1808758


Registration ID:
187281

Page Number

66-77

Share This Article


Jetir RMS

Title

AN EVALUATION OF PERCEPTION OF CHARTERED ACCOUNTANTS TOWARDS IMPLEMENTATION OF ‘IND AS’ IN INDIA

Abstract

International Financial Reporting Standards (IFRS) are the global accounting standards prepared for ensuring increased understandability and comparability of financial statements across the globe. The Indian Accounting Standards (IND AS) are the accounting standards which are converged with IFRS. The implementation of Ind AS in India has both benefits and challenges for various stake holders like chartered accountants and auditors, investors, shareholders, company management and government. Chartered accountants are the central point of this study and this paper examines the perception of 100 chartered accountants towards the implementation of Ind AS in India as well as the theoretical background of the Ind AS. The Five Point Likert Scale questionnaire has been administered and direct interview method has been used to collect the response from the samples. The study concluded that implementation of Ind AS benefits the country as well as the chartered accountants in the long run.

Key Words

IFRS, Ind AS, Convergence, Perception

Cite This Article

"AN EVALUATION OF PERCEPTION OF CHARTERED ACCOUNTANTS TOWARDS IMPLEMENTATION OF ‘IND AS’ IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 8, page no.66-77, August-2018, Available :http://www.jetir.org/papers/JETIR1808758.pdf

ISSN


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

"AN EVALUATION OF PERCEPTION OF CHARTERED ACCOUNTANTS TOWARDS IMPLEMENTATION OF ‘IND AS’ IN INDIA", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 8, page no. pp66-77, August-2018, Available at : http://www.jetir.org/papers/JETIR1808758.pdf

Publication Details

Published Paper ID: JETIR1808758
Registration ID: 187281
Published In: Volume 5 | Issue 8 | Year August-2018
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.18255
Page No: 66-77
Country: Mysuru, Karnataka, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication


Preview This Article


Downlaod

Click here for Article Preview

Download PDF

Downloads

0002938

Print This Page

Current Call For Paper

Jetir RMS