Alliance University, Bengaluru
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https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14488| Title: | Transition from GAAP to IFRS- An Evidence from UK |
| Authors: | M. S. Turan Dimple |
| Keywords: | IFRS Key financial ratios Accounting standards UK GAAP |
| Issue Date: | 2012 |
| Publisher: | Journal of Accounting and Finance |
| Abstract: | Owing to its favourable and unfavourable aspects like two sides of a coin, IFRS has drawn the attention of all those who are interested in this field of study. This paper is an attempt to examine the effect of transition to IFRS on key financial ratios and for this we have selected financial statements of 52 sampled companies from UK transitioning to GAAP. The results reveal that on adoption of IFRS, the key financial ratios have witnessed same differences but these are not significant across the board. |
| URI: | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14488 |
| Appears in Collections: | Articles to be qced |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| Transition From GAAP to IFRS An Evidence from UK.pdf Restricted Access | 456.97 kB | Adobe PDF | View/Open Request a copy |
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