Convergence of Indian Accounting Standards to IFRS: Impact on Quality of Financial Reporting of Indian Industries

IF 1.2 Q3 BUSINESS, FINANCE

International Journal of Managerial and Financial Accounting Pub Date : 2021-07-01 DOI:10.1504/ijmfa.2021.10037352

Sushma Vishnani, Saumya Gupta, Hemendra Gupta

引用次数: 2

Abstract

This paper assesses whether the mandatory implementation of IndAS (IFRS converged Indian accounting standards) will result in higher financial reporting quality. Particularly, it studies the effect...

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印度会计准则与国际财务报告准则的趋同:对印度行业财务报告质量的影响

本文评估是否强制实施IndAS(国际财务报告准则趋同印度会计准则)将导致更高的财务报告质量。特别地，它研究了……

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来源期刊

International Journal of Managerial and Financial Accounting BUSINESS, FINANCE-

CiteScore

2.10

自引率

7.10%

发文量

期刊介绍： IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.