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  Published Paper Details:

  Paper Title

THE EMERGENCE OF HARMONISATION IN ACCOUNTING STANDARDS: A BRIEF ANALYSIS

  Authors

  Shubhada.M.R,  Hemanth Kumar.N

  Keywords

Harmonization, accounting standards, financial statements, IFRS.

  Abstract


This study considers the emergence of harmonization in accounting standards by justifying the needs and rationale for the harmonization process. An attempt has been made to find out the various institutional efforts behind the harmonization process. This article is purely based on secondary data. Overall the study indicates the necessity for harmonization of accounting standards, its benefits and impediments. The article also depicts the results or the outcome of harmonisation that is the introduction of international financial reporting standards which is the single set of accounting standards introduced in 2001.

  IJCRT's Publication Details

  Unique Identification Number - IJCRT2104711

  Paper ID - 206592

  Page Number(s) - 5939-5945

  Pubished in - Volume 9 | Issue 4 | April 2021

  DOI (Digital Object Identifier) -   

  Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882

  E-ISSN Number - 2320-2882

  Cite this article

  Shubhada.M.R,  Hemanth Kumar.N,   "THE EMERGENCE OF HARMONISATION IN ACCOUNTING STANDARDS: A BRIEF ANALYSIS", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.9, Issue 4, pp.5939-5945, April 2021, Available at :http://www.ijcrt.org/papers/IJCRT2104711.pdf

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ISSN: 2320-2882
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Journal Starting Year (ESTD) : 2013
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ISSN and 7.97 Impact Factor Details


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ISSN
ISSN: 2320-2882
Impact Factor: 7.97 and ISSN APPROVED
Journal Starting Year (ESTD) : 2013
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