Adarsh Journal of Management Research

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The stakeholders of business enterprises are depending on the Financial Statements for the purpose of taking their decisions. These Financial Statements shall be prepared in accordance with the Accounting Regulations and Rules more so with the Accounting Standards. Due to the substantial improvement in the international contacts and dependence, the need for common set of Accounting Standards throughout the World called, International Financial Reporting Standards. India has made a beginning to converge its Accounting Standards with IFRSs. However, there are many challenges in the area of procedure of convergence. This paper makes an analysis of these issues together with other related aspects.

Keywords

Accounting Standards, Carve-Outs, Convergence, IFRSs, IndASs.
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