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Published in:

Volume 10 Issue 12
December-2023
eISSN: 2349-5162

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

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Published Paper ID:
JETIRGA06003


Registration ID:
530197

Page Number

10-14

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Title

A STUDY ON INDIAN ACCOUNTING STANDARDS(INDAS):AN OVERVIEW

Abstract

The demand for accounting uniformity has been on the rise in recent decades. Additionally, many countries are expanding their multi-product enterprises. However, differences in financial reporting and accounting standards pose obstacles and hinder economic comparisons at the international level. To address this issue, the International Accounting Standard Board (IASB) introduced the concept of unified accounting standards known as International Financial Reporting Standards (IFRS). Only a few countries worldwide have embraced this revolution and attempted to align with IFRS standards. This article focuses on Indian Accounting Standards (IND AS) and their alignment with IFRS, exploring various aspects of IND AS.

Key Words

IFRS convergence, International Accounting Standards Board IASB, International Financial Reporting Standards IFRS, Indian accounting standard IND.- AS, MCA

Cite This Article

"A STUDY ON INDIAN ACCOUNTING STANDARDS(INDAS):AN OVERVIEW", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 12, page no.10-14, December-2023, Available :http://www.jetir.org/papers/JETIRGA06003.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

"A STUDY ON INDIAN ACCOUNTING STANDARDS(INDAS):AN OVERVIEW", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 12, page no. pp10-14, December-2023, Available at : http://www.jetir.org/papers/JETIRGA06003.pdf

Publication Details

Published Paper ID: JETIRGA06003
Registration ID: 530197
Published In: Volume 10 | Issue 12 | Year December-2023
DOI (Digital Object Identifier):
Page No: 10-14
Country: -, -, India .
Area: Engineering
ISSN Number: 2349-5162
Publisher: IJ Publication


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