A COMPARATIVE STUDY ON INTERNATIONAL FINANCIAL REPORTING STANDARDS AND INDIAN ACCOUNTING STANDARDS

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Date

2019

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Publisher

journal of emerging technologies and innovative research

Abstract

This project shows an outcome of the convergence, adoption, compliances divergences between the IFRS and Ind-AS..The study was carried out for the period of 3 years (2015 – 2018) and the two different IT companies used for the analysis are Infosys Ltd., and Wipro Ltd.,

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Keywords

IFRS, Ind-AS, Financial statement, IASB, ASB, IT Companies

Citation

1313

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