Implementing IFRS– A Study of Indian Corporate

Authors

  • Balwinder Singh Vice President, The Institute of Cost Accountants of India & Chairman, Cost Accounting Standards Board

DOI:

https://doi.org/10.33516/maj.v54i3.87-92p

Abstract

Corporate Regulators in India have made it mandatory for Listed Entities and Other Large Entities to follow Accounting Standards (Ind AS) aligned with International Financial Reporting Standards from financial year 2016- 17 and onwards, in phases. This study intends to review the literature for the challenges faced and perceived by corporates across different nations while implementing IFRS. This is a working paper and aims to figure out the factors that can be bucketed under coercive, mimetic and normative isomorphism. The study would enable the policy makers to look out for the relevant grey areas where special attention is required to make IFRS implementation a success in an emerging economy like India.

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Published

2019-03-01

How to Cite

Singh, B. (2019). Implementing IFRS– A Study of Indian Corporate. The Management Accountant Journal, 54(3), 87–92. https://doi.org/10.33516/maj.v54i3.87-92p

Issue

Volume 54, Issue 3 March 2019

Section

Case Study
Crossref
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Europe PMC

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