Implications of convergence to IFRS on financial statement

By:

SWAMYNATHAN, SHOBANA

Contributor(s):

SINDHU

Material type:

Mixed materialsPublication details: 2013Description: 87-99Subject(s):

FINANCIAL STATEMENT

NLM classification:

657.3

In: Journal of Accounting and FinanceMSummary: In the present era of globalization a number of multinational companies are establishing their business in emerging economies and are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside their own country. Such environment requires uniform accounting standards for global business. To deal with such issues, one global accounting standards for reporting financial statement i.e. IFRS was developed.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		27/1	Available		P14807

In the present era of globalization a number of multinational companies are establishing their business in emerging economies and are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside their own country. Such environment requires uniform accounting standards for global business. To deal with such issues, one global accounting standards for reporting financial statement i.e. IFRS was developed.

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