International Financial Reporting Standards and Ethical Concerns: The Integrity Challenge Magnified

Authors

  • Apoorva Vyas Research Scholar Department of Accounting JNVU Jodhpur

DOI:

https://doi.org/10.33516/maj.v54i4.38-40p

Abstract

Accounting, the way it was perceived in the earliest history was never conceived without ethics. Luca Pacioli, the father of accounting, complimented the subject with the accounting ethics that provided insight and marked the boundaries of a balanced judgment from an accountant's point of view. With the introduction of IFRSs, the accounting world was introduced to the transition from accounting to financial reporting. The paper aims at identifying the ethical considerations of this transition to IFRSs in light of the Indian set-up which is not used to such judgment based application of accounting standards.

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Published

2019-04-01

How to Cite

Vyas, A. (2019). International Financial Reporting Standards and Ethical Concerns: The Integrity Challenge Magnified. The Management Accountant Journal, 54(4), 38–40. https://doi.org/10.33516/maj.v54i4.38-40p

Issue

Volume 54, Issue 4, April 2019

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

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