Adoption and Implementation of IFRS in India: A Corporate Experience

Anubha Srivastava and Priyanka Gupta

The IUP Journal of Accounting Research and Audit Practices, 2014, vol. XIII, issue 4, 7-24

Abstract: IFRS adoption in India has been a burning issue since the announcement made by the Ministry of Corporate Affairs. IFRS has its own pros and cons, and leaving local standards and adopting international standards requires knowledge and expertise. Therefore, this paper tries to find out, both with the help of primary and secondary data analyses, what a corporate report will look like after adoption and what will be the impact of IFRS on key ratio. And to support these analyses, a questionnaire survey was also been conducted. Synchronizing accounting standards across the globe is an ongoing process in the international accounting community. The aim is to understand the implications of applying IFRS in India and how it is accepted by the corporate in India.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjar:v:13:y:2014:i:4:p:7-24

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