A STUDY OF PERCEPTION INVOLVED IN IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND IT’S COMPARISON WITH INDIAN ACCOUNTING STANDARDS (IAS)

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dc.contributor.advisorSandeep, Kapur
dc.contributor.authorHarmandeep Kaur
dc.date.accessioned2017-07-20T10:39:49Z
dc.date.available2017-07-20T10:39:49Z
dc.date.issued2011
dc.description.abstractIFRS 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 IFRSen_US
dc.identifier.urihttp://krishikosh.egranth.ac.in/handle/1/5810025754
dc.keywords. Keywords: IFRS, Indian Accounting Standards, Perceptionen_US
dc.language.isoenen_US
dc.publisherPAU Ludhianaen_US
dc.subFinancial Management
dc.subjectnullen_US
dc.these.typeM.B.A.
dc.titleA STUDY OF PERCEPTION INVOLVED IN IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND IT’S COMPARISON WITH INDIAN ACCOUNTING STANDARDS (IAS)en_US
dc.typeThesisen_US
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