• CA. Manish N. Shah
• JyotiPillay

In the present business scenario harmonisation of various accounting bodies regarding preparation and presentation of financial statements are must. Similarity in accounting system with respect to the global environment will result in more fair and transparent presentation of accounts and its understanding ability. Investors and general public at large will also be benefited, since; accounts will present the same picture whatever may be the geographical location of the company. This paper will cover the analytical study of Indian and international accounting standards with respect to which is listed in Indian as well as foreign stock exchange. The findings and research on IFRS will address concerns about the complexity and structure of the international standards & the cost vs. the benefits of the proposed changes. Since implementation of IFRS is not made mandatory hence only few companies were studied who have voluntarily adopted IFRS

Indian GAAP, IFRS, IASB

"COMPARATIVE EARNING ANALYSIS OF FIRMS ADOPTING MULITPLE REPORTING STANDARDS: IGAAP, IFRS AND USGAAP", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.381-385, May-2019, Available :http://www.jetir.org/papers/JETIRCE06048.pdf

"COMPARATIVE EARNING ANALYSIS OF FIRMS ADOPTING MULITPLE REPORTING STANDARDS: IGAAP, IFRS AND USGAAP", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp381-385, May-2019, Available at : http://www.jetir.org/papers/JETIRCE06048.pdf