Implicazioni degli IFRS nel settore societario indiano
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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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