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Implicazioni degli IFRS nel settore societario indiano

Implicazioni degli IFRS nel settore societario indiano

Madhu Lal M / RAJU G

91,72 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Derecho internacional
ISBN:
9786207738649
91,72 €
IVA incluido
Disponible

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Sobre IBD

La prassi di rendicontazione basata sui principi contabili indiani (IAS), seguiti dalle aziende indiane, sta per convergere con gli standard globali, ossia gli International Financial Reporting Standards (IFRS). In questa situazione gli autori cercano di capire le implicazioni e la necessità dell’implementazione degli IFRS in India e si sforzano anche di comprendere lo stato di attuazione degli IFRS in altri Paesi del mondo. Nell’adottare il programma di convergenza ogni Paese può incontrare alcuni ostacoli e difficoltà. In questo studio gli autori fanno un tentativo di percepire questi problemi che potrebbero verificarsi in India dopo l’adozione degli IFRS. Poiché le società indiane seguono gli IAS, esistono alcune disparità tra i principi indiani e gli IFRS. Alla luce dell’implementazione degli IFRS, gli autori intendono studiare le differenze e le disparità dell’attuale sistema di reporting rispetto agli standard globali. È in questo contesto che viene intrapreso il presente studio.

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