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Global convergence of financial reporting standards: implications for India

Citation

Chatterjee, B, Global convergence of financial reporting standards: implications for India, Indian Accounting Review, 9, (1) pp. 29-54. ISSN 0972-1754 (2005) [Refereed Article]


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Copyright Statement

Copyright 2005, Indian Accounting Association Research Foundation

Official URL: https://journal.iaarf.in/index.html

Abstract

This paper investigates the rationale and implications of the step of adapting the International Financial Reporting Standards (IFRSs) to the Indian context , by examining the accounting environment of India, comparing the rate of adoption of IFRSs by the Institute of Chartered Accountants of India (ICAI), voluntary observance of a sample of Indian companies with the IFRSs, and identifying the factors that influenced the Indian Government, and hence the profession, to take this step.

Item Details

Item Type:Refereed Article
Keywords:Global convergence, Financial reporting, India
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Commercial Services and Tourism
Objective Group:Other commercial services and tourism
Objective Field:Other commercial services and tourism not elsewhere classified
UTAS Author:Chatterjee, B (Dr Bikram Chatterjee)
ID Code:136862
Year Published:2005
Deposited By:Accounting and Corporate Governance
Deposited On:2020-01-20
Last Modified:2020-10-09
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