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INTERNATIONAL JOURNAL OF CREATIVE RESEARCH THOUGHTS - IJCRT (IJCRT.ORG)
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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
Call For Paper - Volume 12 | Issue 5 | Month- May 2024
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Paper Title
UTILITY AND CHALLENGES IN THE ADOPTION OF IFRS : AN OVERVIEW IN THE INDIAN CONTEXT
Authors
Dr.Siji Verghese V.
Keywords
IFRS, Adoption and Implementation
Abstract
International Financial Reporting Standards (IFRS Standards) is a single set of accounting standards, developed and maintained by the International Accounting Standards Board (the Board) with the intention of those standards being capable of being applied on a globally consistent basis with the ability to compare the financial performance of publicly listed companies on a like-for-like basis with their international peers. The paper tries to understand the procedure by which the IFRS has been adopted by companies in India. And also tried to examine the utility of Indian companies by adopting IFRS. The paper also reveals the challenges raised by the adoption of IFRS . The paper concludes by calling the lawmakers to do the necessary amendments in the existing Companies Act 1956 and also emphasises the need for training the professionals for facilitating the easy adoption of IFRS in India.
IJCRT's Publication Details
Unique Identification Number - IJCRT2207191
Paper ID - 223133
Page Number(s) - b477-b481
Pubished in - Volume 10 | Issue 7 | July 2022
DOI (Digital Object Identifier) -
Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Dr.Siji Verghese V., "UTILITY AND CHALLENGES IN THE ADOPTION OF IFRS : AN OVERVIEW IN THE INDIAN CONTEXT", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.10, Issue 7, pp.b477-b481, July 2022, Available at :http://www.ijcrt.org/papers/IJCRT2207191.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
ISSN and 7.97 Impact Factor Details
ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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