978-620-2-68318-0

Impact of International Financial Reporting Standards

Implementation on Financial Performance of Indian Companies

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Summary:

The growing international shareholding and trade forced organizations and Chartered Accountants to design a common global accounting language. As a consequence, the International Financial Reporting Standards (IFRS) were designed as a common global accounting language for business affairs so that company accounts are understandable and comparable across international boundaries. The IFRS is particularly important for companies that have dealings in several countries to reflect true and fair view of the business affairs. Many countries use or are moving towards using the IFRS, which were established and maintained by the International Accounting Standards Board (IASB). The IFRS began as an attempt to harmonize accounting across the European Union and spread quickly the entire world. The main objective of the study is to analyse the impact of IFRS implementation on Financial Performance of select Indian companies. However, in order to give direction to the study the following specific objectives are set forth.

Author:

Dr.Sathyanarayana Gardasu

Biographie:

Dr.Sathyanarayana Gardasu is an Assistant Professor in the Department of Management, Bharat Institute of Engineering and Technology, Mangalpally, Ibrahimpatnam, Hyderabad.  

Number of Pages:

268

Book language:

English

Published On:

2020-07-27

ISBN:

978-620-2-68318-0

Publishing House:

LAP LAMBERT Academic Publishing

Keywords:

shareholding, Organizations, Accounting, International Financial Reporting Standards, (IFRS), global accounting, business affairs, company, business, financial performance

Product category:

BUSINESS & ECONOMICS / General