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Implicações das IFRS no sector empresarial indiano

Implicações das IFRS no sector empresarial indiano

Madhu Lal M / RAJU G

91,72 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Derecho internacional
ISBN:
9786207738656
91,72 €
IVA incluido
Disponible

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Sobre IBD

A prática de relato baseada nas normas contabilísticas indianas (IAS), seguidas pelas empresas indianas, tem vindo a convergir com as normas a nível mundial, ou seja, as normas internacionais de relato financeiro (IFRS). Nesta situação, os autores tentam compreender as implicações e a necessidade da aplicação das IFRS na Índia, sendo igualmente feito um esforço para compreender a situação da aplicação das IFRS noutros países do mundo. Ao adotar o programa de convergência, cada país pode enfrentar alguns obstáculos e dificuldades. Neste estudo, os autores tentam perceber quais as questões que poderão surgir na Índia após a adoção das IFRS. Como as empresas indianas estão a seguir as NIC, existem algumas disparidades entre as normas indianas e as IFRS. Tendo em conta a implementação das IFRS, os autores pretendem estudar as diferenças e disparidades entre o sistema de relato existente e a norma global. É neste contexto que o presente estudo é efectuado.

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