International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 135

Informative Article | Finance | India | Volume 7 Issue 3, March 2018


Indian Accounting Standards & International Financial Reporting Standards (Ind AS) vs (IFRS)

B P Sharma [2]


Abstract: - In order to have uniform accounting standards across the globe Indian companies are converging towards IFRS and adopted Ind AS. By the year 2020-21 all the companies will have these standards. Companies need to prepare balance sheet, P & L, cash flow and notes in accordance with Ind AS. A new grouping called Financial Assets and liabilities, A statement of changes in equity has been included. The Profit and Loss statement will show income and expenses for the year along with a statement of other comprehensive income.


Keywords: Financial Assets and liabilities, other comprehensive income, financial instrument, non controlling assets,


Edition: Volume 7 Issue 3, March 2018,


Pages: 1589 - 1590


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How to Cite this Article?

B P Sharma, "Indian Accounting Standards & International Financial Reporting Standards (Ind AS) vs (IFRS)", International Journal of Science and Research (IJSR), Volume 7 Issue 3, March 2018, pp. 1589-1590, https://www.ijsr.net/get_abstract.php?paper_id=ART2018796

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