Redirigiendo al acceso original de articulo en 19 segundos...
ARTÍCULO
TITULO

Convergence with the IFRS - Benefits and Challenges for India

Dr. Archana Bhatia    

Resumen

In recent times, capital markets have become global and continue to expand. Moreover, there has been significant globalization of production and trade. Investors can trade shares and securities worldwide. Entities are in a position to access the funds globally in the most advantageous markets.

 Artículos similares

       
 
Mattheus Theodorus Mey    
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca... ver más

 
Ratna Wardhani     Pág. 267 - 282
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ... ver más

 
     
In recent years, expanding globalization of financial transactions, investment opportunities and risks, banking and trading, and commerce has resulted in a call for commonly understood financial reporting standards and a universal means of communication ... ver más

 
Ali Fatih DALKILIC     Pág. 67 - 84
Revenue is a crucial number to users of financial statements in assessing an entity?s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of th... ver más

 
RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma    
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio... ver más