TY - GEN AU - SAIRAM, S TI - IFRS VS Companies Act 2013 PY - 2014/// KW - ACCOUNTING N2 - Indian regulatory environment follows a mulitpronged approach. Laws are multitude in number and often pose challenges to the lawmakers to bring the desired synchonisation among them in order to avoid debates and disputes. we are aware that the five decade old companies act 1956 went through a drastic overhauling in the year 2013 and the new avatar is companies act 2013 ER -