000			01174npc a2200169Ia 4500
008			140613s2013 xx 000 0 und d
060			_a657
100			_aKUMAR, PRAMOD
245			_aConvergence of accounting standards with international financial reporting standards in India _bImapct on earnings per share of selected companies
260			_c2013
300			_a45-58
520			_aTo 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			_aACCOUNTING STANDARDS
700			_aBHATIA, PRAKASH
773			_oP15174 _nM _933549 _011224 _tJournal of Accounting and Finance
942			_2ddc _cARTCL
999			_c12334 _d12334