Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14514
Title: Implications of Convergence to Ifrs on Financial Statement
Authors: Shobana Swamynathan
Sindhu
Keywords: Internationa! Financial Reporting Standards
Indian Accounting Standards
Ind AS(carved out version o f IFRS)
Financial Statements
Issue Date: 2012
Publisher: Journal of Accounting and Finance
Abstract: In the present era of globalization a number of multinational companies are establishing their businesses in emerging economies and are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside their own country. Such environment requires uniform accounting standards for global business. To deal with such issues, one global accounting standard for reporting financial statement i.e. IFRS was developed. During the switch over phase from local GAAP to IFRS companies will have to modify their accounting system.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14514
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