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Reviews & Ratings
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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