Convergence of accounting standards with international financial reporting standards in India Imapct on earnings per share of selected companies

By:

KUMAR, PRAMOD

Contributor(s):

BHATIA, PRAKASH

Material type:

Mixed materialsPublication details: 2013Description: 45-58Subject(s):

ACCOUNTING STANDARDS

NLM classification:

In: Journal of Accounting and FinanceMSummary: To make the world a global market International Accounting Standards Board (IASB) framed International Financial Reporting Standards (IFRS) for creating uniformity in Accounting all over the world. To make India a global compititor Ministry of Corporate Affairs (MCA) also has made reporting as per IFRS manadatory from 1st APril, 2011, for the companies listed on Bombay Stock Exchange and National Stock Exchange having paid up capital of Rs. 1000 Cr. or more. Many foreign researches say that there are significant changes in financial performance as well as in EPS of the companies on convergence of accounts with IFRS.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		27/2	Available		P15174

To make the world a global market International Accounting Standards Board (IASB) framed International Financial Reporting Standards (IFRS) for creating uniformity in Accounting all over the world. To make India a global compititor Ministry of Corporate Affairs (MCA) also has made reporting as per IFRS manadatory from 1st APril, 2011, for the companies listed on Bombay Stock Exchange and National Stock Exchange having paid up capital of Rs. 1000 Cr. or more. Many foreign researches say that there are significant changes in financial performance as well as in EPS of the companies on convergence of accounts with IFRS.

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