This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. Specifically, the paper highlights some major areas where the country lacked ...
Key Takeaways: Novelty is a fundamental requirement for obtaining a patent under the Indian Patent Act India and the principle of absolute novelty and anticipation test Assessing novelty involves evaluating the claims made in a patent application in
IFRS Convergence and Applicability in India: Some Issues The present paper mainly attempts to focus on the steps adopted in India and problems being faced in the convergence of IFRS with Indian Accounting ... Bishwajit Bhattacahrjee,S Sen - 《Pratidhwani the Echo》 被引量: 2发表: 2013年 ...
It would be noted from the above that where a company does not meet both the listing criterion [clause (a)] and the net worth criterion [clause (b)], it is required to apply Ind ASs if, and only if, it is holding, subsidiary, joint venture or associate co...
However, the strength of their association with ASCVD, their incremental value over other risk factors or their applicability in the Indian population are less well established. Hence, these risk factors are currently recognized as “risk modifiers” instead of major risk factors or high-risk ...
further discuss the feasibility of International Standard BioTechnology An Indian Journal Industrial Classification of All Economic Activities(ISIC), Harmonized Commodity De- scription and Coding System(HS) andCentral Product Classification(CPC), as well as principles of territorial applicability and resident...
Broadening the analysis to include firms from various markets and regions may enhance the applicability of the results and offer a more complete picture of the impact of ESG performance on systemic risk across diverse contexts. Comparative studies between developed and emerging economies could provide ...