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20111
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Subject: Financial Management × Author: Harmandeep Kaur × End date: 2020 × Start date: 2000 × Type: Thesis ×
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    A STUDY OF PERCEPTION INVOLVED IN IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND IT’S COMPARISON WITH INDIAN ACCOUNTING STANDARDS (IAS)
    (PAU Ludhiana, 2011) Harmandeep Kaur; Sandeep, Kapur
    IFRS is regarded as the uniform reporting language for all concerns and the nations. The study was conducted to compare the existing Indian Accounting Standards with the IFRS. Secondly, study was done to see the perception involved in implementation of IFRS. The practicing chartered accountants, academicians and managers were the respondents of the study. The sample consisted of 30 practicing chartered accountants, 15 managers and 5 academicians. The results of the study revealed that IFRS and the Indian Accounting Standards has a greater degree of variation with respect to disclosures, financial statements, transparency, uniformity and consistency. The respondents perceived that in terms of implementing IFRS; sufficient communication patterns, training programs and management skills were required. It was found that the lack of resources and cost of training the employees were the major bottlenecks in implementing the IFRS