A Study of New Converged Indian Accounting Standards Practices in India

Pradeep Kumar

Abstract


In India, Accounting Standards being converged with International Financial Reporting Standards, called Indian Accounting Standards is being implemented since 2015 in a phase-wise manner. This paper has studied the new Indian Accounting Standards practices and its current implementation status in India, using the Govt. reports, notifications, etc. It was found that there were 38 new converged Indian Accounting Standards practiced in India  and  its implementation was in the 3rd phase of  implementation till January , 2018.


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