Financial accounting standards: Convergence of Indian standards with the global standards

被引:0
|
作者
Haribhakti, Shailesh [1 ]
机构
[1] CEO, Haribhakti Grp, 42-43,Free Press House,215 Nariman Point, Mumbai 400021, Maharashtra, India
关键词
Accounting Standards Board; Generally Accepted Accounting Principles (GAAP); Institute of Chartered Accountants of India; International Accounting Standards Board; International Federation of Accountants; International reporting standards;
D O I
10.1057/jdg.2008.12
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
The forces of globalisation prompt more and more countries to open their doors to foreign investment and as businesses expand across borders, the need arises to recognise the benefits of having commonly accepted and understood financial reporting standards. In this scenario of globalisation, India cannot insulate itself from the developments taking place worldwide.
引用
收藏
页码:272 / 283
页数:12
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