The paper discuss the problems faced by the stakeholders (Regulators, Accountants, Firms etc) in the process of adoption of IFRS in India and the present state of affairs in converging with IFRS/Ind AS.DhankarAmitRajGupta
As India being one of the global players, transition to IFRS will enables Indian firms to have access to international capital markets. This paper explains the impact of applicability of IFRS, challenges that will come up and its adoption phases in India. It also discusses the problems faced ...
Differences Between Ind AS and IFRS Can Full Convergence Ever… 热度: A Corporate Accounting and Reporting Standard 热度: AS 1391-2007 Metallic materials-Tensile testing at ambient temperature (Australian Standard) 热度: 891 IndianAccountingStandard(IndAS)21 ...
assessment in case any situations changes. One has to look into all related facts and patterns before concluding this type of assessment based on this concept. Reader is requested not to take this article as any kind of advice and should evaluate all relevant factors of each individual cases ...
It is quite common where an entity provides some amounts as Share Application Money for the sake of allotment of such shares in future. The amount in substance will be advance given for such investment and the entity is waiting for the same to be converted into an Equity in future. Now,...
EFFECT OF IFRS AND IND AS ON THE FINANCIAL STATEMENTS OF LISTED INDIAN COMPANIES: A COMPARATIVE ASSESSMENTRao, NageshwarBedia, D. D.Shrivastava, KshemaJournal of Commerce & Accounting Research
Mukherjee, UjjwalMukharjee, SudiptaVidyasagar University Journal of Commerce
The study also shows the convergence of Ind AS 16 with IAS 16/IFRS. The analysis shows that adaptation to IFRS convergence opens new avenues for the accounting profession followed by unforeseeable challenges.Dugar, PoonamTripathi, Vibha
Ind AS carve outs and challenges with International Financial Reporting Standards (IFRS)Priyanka Verma