دانلود مقاله ISI انگلیسی شماره 21489
ترجمه فارسی عنوان مقاله

تکامل استانداردهای حسابداری هند: تاریخچه و وضعیت فعلی با توجه به استانداردهای بین المللی گزارشگری مالی

عنوان انگلیسی
The evolution of Indian accounting standards: Its history and current status with regard to International Financial Reporting Standards
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
21489 2009 6 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 25, Issue 1, June 2009, Pages 106–111

ترجمه کلمات کلیدی
- استانداردهای حسابداری هند - تاریخ و وضعیت فعلی - استانداردهای بین المللی گزارشگری مالی
کلمات کلیدی انگلیسی
Indian accounting standards,history and current status,International Financial Reporting Standards
پیش نمایش مقاله
پیش نمایش مقاله  تکامل استانداردهای حسابداری هند: تاریخچه و وضعیت فعلی با توجه به استانداردهای بین المللی گزارشگری مالی

This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. Specifically, the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the decade that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the country's rapid economic growth rather than its catalyst. However, continued growth and the attraction of foreign capital to domestic ventures will depend on the transparency of the financial dealings. The Institute of the Chartered Accountants of India, (ICAI), India's standard setting body, is increasingly attempting to provide this transparency by revisions and additions to accounting standards, and by Exposure Drafts which aim to bring India more in line with International Financial Reporting Standards.