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- W3195880860 abstract "During the past decade, the procedure of conducting business worldwide has changed multiple times, mostly due to the global wave. Drastic changes also occurred, particularly the continuation of IFRS (International Financial Reporting Standards) worldwide, in the process of financial reporting. IFRS standards produced by the IASB are high quality, comprehensible, effective, and globally acceptable (International Accounting Standard Board). Therefore, these are a set of international accounting standards indicating how the financial statements are to record a specific type of transaction and other events. IFRS is thus developed as a uniform global business language so that companies’ accounting may be comprehended and comparable across international borders. With more than 40% of the world as the standard of reporting, IFRS is becoming the worldwide business language. As of 1 April 2016, India has also agreed to gradually converge with IFRS, thus improving the comparability and openness of the financial statements, which aid to attract more cross-border investment. This study focuses on IFRS convergence, utility, concerns and challenges facing stakeholders with Indian Accounting Standards. It also illuminates the challenges of the methodthat can be dealt with." @default.
- W3195880860 created "2021-08-30" @default.
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- W3195880860 date "2021-08-17" @default.
- W3195880860 modified "2023-09-23" @default.
- W3195880860 title "A Critical Analysis on IFRS in India" @default.
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