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Global convergence of financial reporting standards: implications for India
journal contribution
posted on 2023-05-20, 09:57 authored by Chatterjee, BThis paper investigates the rationale and implications of the step of adapting the International Financial Reporting Standards (IFRSs) to the Indian context , by examining the accounting environment of India, comparing the rate of adoption of IFRSs by the Institute of Chartered Accountants of India (ICAI), voluntary observance of a sample of Indian companies with the IFRSs, and identifying the factors that influenced the Indian Government, and hence the profession, to take this step.
History
Publication title
Indian Accounting ReviewVolume
9Pagination
29-54ISSN
0972-1754Department/School
TSBEPublisher
Indian Accounting Association Research FoundationPlace of publication
IndiaRights statement
Copyright 2005, Indian Accounting Association Research FoundationRepository Status
- Restricted