Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/9656
Title: IFRS and Indian Scenario
Authors: M. Yadagiri
P. Rajender
Issue Date: 2015
Publisher: Gitam Journal of Management
Abstract: International Financial Reporting Standards (IFRS) is the new language of financial reporting and communication to investors and other corporate stakeholders. More than 120 countries have adopted the process of convergence with IFRS. India also converging with IFRS in a phased manner. The IFRS represents a radical change in accounting for transactions as well as reporting of financial statements. The present article begins with the concept, objectives and global status of IFRS. Further, it is also highlights Indian scenario of IFRS along with the fair value accounting and use of fair value under IFRS.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/9656
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