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- W2209631798 abstract "With the increasing focus on globalization and liberalization it has become necessary for the accounting world to have one common set of accounting guidelines to bring uniformity in financial reporting, which will make global investment more attractive and easy encourage more FDI FII flow and will also give a push to MNCs to establish their ventures. More than 150 countries have adopted IFRS and India is not an exception, it is in the transition phase as well but there are some key factors which affect the full convergence with IFRS directly & indirectly. Therefore the main objective of this study is to understand and analyze the adoption of IFRS in India & to look into the factors which are affecting the smooth convergence of IFRS in India. The impact of change faced by the companies which have adopted IFRS and how different it is from Indian GAAP has been also analyzed in this report. This study employs data collected from primary sources. The target audience was working professionals including Chattered Accountants, Masters in Business Administration (finance), and Masters in Commerce etc." @default.
- W2209631798 created "2016-06-24" @default.
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- W2209631798 date "2014-01-01" @default.
- W2209631798 modified "2023-09-22" @default.
- W2209631798 title "Factors affecting IFRS adoption and implementation in India" @default.
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