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Title: :  “Tribulations for implementing IFRS in India”
PaperId: :  7180
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 3 Issue 6 2017
DUI:    16.0415/IJARIIE-7180
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
Gaurav Vora Christ College, Rajkot

Abstract

Commerce
IFRS, IASB, SIC, ICAI, Ind AS
Abstract Every country has its own rules and regulations for maintaining books of Accounts followed since number of years. In India, ICAI decides such uniform rules, widely known as Accounting Standards. Majority countries of the world have such Accounting Standards which are followed within the country. Unfortunately, Accounting Standards of different countries differ from each other and creates hassle in transactions as world now has become global village due to enhancement in Transportation and Communication. IFRS stands for International Financial Reporting Standards which reflects uniform accounting standards for all the countries of the Globe for transparency and clarity in concepts. IFRS is an accounting framework that establishes recognition, measurement, presentation and disclosure requirements relating to transactions and events that are reflected in the financial statements. IFRS was developed in the year 2001 by the International Accounting Standards board (IASB) in the public interest to provide a single set of high quality, understandable and uniform accounting standards. The globalization of the business world and the attendant structures and the regulations, which support it, as well as the development e-commerce make it imperative to have a single globally accepted financial reporting system. A number of multinational companies are establishing their business in various countries with emerging economies and vice versa. The entities in emerging economies are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside their country. Capital markets are, thus, becoming integrated consistent with this World-wide trend. In the study, the researcher has collected data about conceptual clarity and inclination for acceptance of IFRS from Chartered Accountants mainly located at Mumbai. A detailed research is made by applying statistical tools about their acceptance level for IFRS.

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IJARIIE Gaurav Vora . "“Tribulations for implementing IFRS in India”" International Journal Of Advance Research And Innovative Ideas In Education Volume 3 Issue 6 2017 Page 1641-1647
MLA Gaurav Vora . "“Tribulations for implementing IFRS in India”." International Journal Of Advance Research And Innovative Ideas In Education 3.6(2017) : 1641-1647.
APA Gaurav Vora . (2017). “Tribulations for implementing IFRS in India”. International Journal Of Advance Research And Innovative Ideas In Education, 3(6), 1641-1647.
Chicago Gaurav Vora . "“Tribulations for implementing IFRS in India”." International Journal Of Advance Research And Innovative Ideas In Education 3, no. 6 (2017) : 1641-1647.
Oxford Gaurav Vora . '“Tribulations for implementing IFRS in India”', International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 6, 2017, p. 1641-1647. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/“Tribulations_for_implementing_IFRS_in_India”_ijariie7180.pdf (Accessed : 05 May 2021).
Harvard Gaurav Vora . (2017) '“Tribulations for implementing IFRS in India”', International Journal Of Advance Research And Innovative Ideas In Education, 3(6), pp. 1641-1647IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/“Tribulations_for_implementing_IFRS_in_India”_ijariie7180.pdf (Accessed : 05 May 2021)
IEEE Gaurav Vora , "“Tribulations for implementing IFRS in India”," International Journal Of Advance Research And Innovative Ideas In Education, vol. 3, no. 6, pp. 1641-1647, Nov-Dec 2017. [Online]. Available: https://ijariie.com/AdminUploadPdf/“Tribulations_for_implementing_IFRS_in_India”_ijariie7180.pdf [Accessed : 05 May 2021].
Turabian Gaurav Vora . "“Tribulations for implementing IFRS in India”." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 3 number 6 (05 May 2021).
Vancouver Gaurav Vora . “Tribulations for implementing IFRS in India”. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2017 [Cited : 05 May 2021]; 3(6) : 1641-1647. Available from: https://ijariie.com/AdminUploadPdf/“Tribulations_for_implementing_IFRS_in_India”_ijariie7180.pdf
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