Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia

A Srivastava, H Muharam - Accounting Research Journal, 2022 - emerald.com
Purpose This study aims to examine the financial reporting quality during the International
Financial Reporting Standards (IFRS) enforcement period in the emerging markets of India …

IFRS adoption challenges in develo** economies: an Indian perspective

S Sharma, M Joshi, M Kansal - Managerial Auditing Journal, 2017 - emerald.com
Purpose This study aims to examine the perceptions of accounting practitioners and users
about implementation challenges with International Financial Reporting Standards (IFRSs) …

[PDF][PDF] Challenges and Barriers in Convergence of IND_AS with IFRS: A Perspective Investigation on Indian Professionals and Officials

L Sadri - Accounting and Finance Research, 2019 - researchgate.net
Purpose: The paper examines the perception of officials and professionals in implementing
IFRS at pre-initial stage. India accepted to implement the IFRS from 1st April 2016 despite …

[PDF][PDF] Perception of accounting professionals in the convergence and implementation of a single set of global accounting standards in India

M Sharma, P Gupta - International Journal of Recent Technology and …, 2019 - academia.edu
Purpose–The purpose of this paper is to explore the various implementation issues on the
Ind AS converged with IFRS in India and measures to address the issues …

Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges

A Srivastava, P Kulshrestha - Paradigm, 2021 - journals.sagepub.com
This study endeavours to recognize the preparedness, advantages and pitfalls associated
with International Financial Reporting Standards (IFRS) enforcement in India. The data have …

[PDF][PDF] Accounting Standards in India

GK Arora - Journal of Business Thought, 2021 - academia.edu
International Financial Reporting Standards (IFRSs) is a set of high quality, understandable,
enforceable and globally accepted 'principle-based'accounting standards for the preparation …

The problems and clashes of the shift towards IFRS in the big economies: India's experience as a model during the period 2006-2020

MS Saidani, A Bekkay, M Zergoune - المـجــــلــــة العـــلمـــيـــة …, 2020‎ - asjp.cerist.dz
This paper attempts to find out up to what extent IFRS has been adopted by the Indian
organizations, and what is the approach adopted by the Indian government to achieve …

International financial reporting system in India and China: past, present and IFRS?

S Bathla, AK Sharma - International Journal of Accounting …, 2020 - inderscienceonline.com
The globalisation of both the markets and businesses has created an inevitable demand for
international convergence in financial reporting which has brought swee** changes in the …