• Dr. Rajiv Kumar Goel

ABSTRACT - The adoption of Indian AS by the Ministry of Corporate Affairs in a phased manner is intended to bring uniformity in accounting practices and to bring more transparency in corporate reporting. The convergence of Ind As, at par with International Financial Reporting Standards, has led to a significant improvement in the financial reporting practices. The convergence of Ind AS involved a lot of structural changes in the various elements of the profit and loss statement and Balance sheet involving the addition or elimination of various variables. The aim of the study is to study the major structural changes in the financial statements of the companies. This paper tries to identify the nature and extent of changes in the financial statements of listed company - Dabur India Ltd. Present study will help the academicians and practitioners to understand the impact of converged Ind AS on the financial statement of the companies in FMCG sector.

IndAS, Accounting standards, Financial statements, Dabur India Ltd.,

"IMPACT OF CONVERGENCE TO IND AS ON FINANCIAL STATEMENTS – A CASE STUDY OF DABUR INDIA LTD.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.8, Issue 6, page no.d490-d497, June-2021, Available :http://www.jetir.org/papers/JETIR2106471.pdf

"IMPACT OF CONVERGENCE TO IND AS ON FINANCIAL STATEMENTS – A CASE STUDY OF DABUR INDIA LTD.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.8, Issue 6, page no. ppd490-d497, June-2021, Available at : http://www.jetir.org/papers/JETIR2106471.pdf