S, VijayalakshmiM S, HarshinyS, JananiD, Janani2020-08-042020-08-04201913132349-5162http://www.jetir.org/view?paper=JETIR1902530https://dspace.psgrkcw.com/handle/123456789/579This 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.,enIFRSInd-ASFinancial statementIASBASBIT CompaniesArticle