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Accounting Standards Convergence To IFRS
Convergence of accounting standards across the globe is gaining momentum. Most standard setting bodies have acknowledged that the ultimate goal of convergence is to have a single and globally accepted financially reporting system. One of the major parties that will be affected with the convergence will be the professionals preparing the accounts of various parties i.e. chartered accountants. This paper aims to provide an insight into the benefits that are perceived by the chartered accountants because of harmonization of accounting standards. A structured questionnaire was being filled up for fulfillment of the said objective.
Keywords
IFRS, Convergence, Indian GAAP, Harmonization.
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