TY  - GEN
AU  - KUMAR, PRAMOD
AU  - BHATIA, PRAKASH
TI  - Convergence of accounting standards with international financial reporting standards in India: Imapct on earnings per share of selected companies
PY  - 2013///
KW  - ACCOUNTING STANDARDS
N2  - 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
ER  -