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Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14589
Title: The Effect of Mandatory Ind As Adoption on Financia Statements S' Performance Indicators of Select Listed Companies in India
Authors: Geetanjali Purswani
Shreedevi Moleganvi
Keywords: IFRS
Ind AS
IGAAP
Globalization
Financial Statement
Issue Date: 2017
Publisher: Journal of Accounting and Finance
Abstract: The Ministry of Corporate Affairs (MCA) mandated the Ind AS adoption for listed companies in their financial reporting from 2016-17. Several companies published their annual reports according to the Ind AS. Transition phase is the best time to capture the efficiency of any practice. Being the first year of adoption, the companies have shown their financial results both as per Indian GAAP and Ind AS. Present study compares 10 financial ratios under Ind AS and IGAAP as reported in their financial statement at the end of the year 31st March 2017.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14589
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