IFRS in India Challenges and opportunities

By:

SRIVASTAVA, ANUBHA

Contributor(s):

BHUTANI, PRERNA

Material type:

Mixed materialsPublication details: 2012Description: 6-32Subject(s):

IFRS

NLM classification:

657.3

In: ICFAI: Journal of Accounting ResearchMSummary: Accounting is the lingua franca of business. In India, financial statements are guided by certain set of principles and concepts. In order to maintain uniformity, the accounting standards in India are issued by the Institute of Chartered Accountant of India in consultation with NACAS. The ICAI, recognizing the need to hormonize the diverse accounting policies and practicees in use in India, constituted the Accounting Standards Board on April 21, 1977.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		11/2	Available		P14328

Accounting is the lingua franca of business. In India, financial statements are guided by certain set of principles and concepts. In order to maintain uniformity, the accounting standards in India are issued by the Institute of Chartered Accountant of India in consultation with NACAS. The ICAI, recognizing the need to hormonize the diverse accounting policies and practicees in use in India, constituted the Accounting Standards Board on April 21, 1977.

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