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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 |
Appears in Collections: | Articles to be qced |
Files in This Item:
File | Size | Format | |
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Implications of Conversence to IFRS.pdf Restricted Access | 691.98 kB | Adobe PDF | View/Open Request a copy |
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