Convergence of accounting standards with international financial reporting standards in India (Record no. 12334)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01174npc a2200169Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 657 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KUMAR, PRAMOD |
| 245 ## - TITLE STATEMENT | |
| Title | Convergence of accounting standards with international financial reporting standards in India |
| Remainder of title | Imapct on earnings per share of selected companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 45-58 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | To make the world a global market International Accounting Standards Board (IASB) framed International Financial Reporting Standards (IFRS) for creating uniformity in Accounting all over the world. To make India a global compititor Ministry of Corporate Affairs (MCA) also has made reporting as per IFRS manadatory from 1st APril, 2011, for the companies listed on Bombay Stock Exchange and National Stock Exchange having paid up capital of Rs. 1000 Cr. or more. Many foreign researches say that there are significant changes in financial performance as well as in EPS of the companies on convergence of accounts with IFRS. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | ACCOUNTING STANDARDS |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | BHATIA, PRAKASH |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15174 |
| Note | M |
| Host Itemnumber | 33549 |
| Host Biblionumber | 11224 |
| Title | Journal of Accounting and Finance |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.