Volume : I, Issue : V, October - 2012

Abstract :

The Globalization has enforced the Organization to implement changes in the field of Accounting paradigm and their valuation pattern which have affected the structure of the Corporate. The Changing Accounting Paradigm includes the implementation of IFRS (International Financial Reporting Standard), Environmental Accounting and Human Resource Accounting. In this phase the valuation aspect of the Companies have changed the value of the Corporate in the eyes of the Stakeholders which includes the Shareholders, Customers and Suppliers. These developments will impose the corporate to show the fair value of Accounting. These developments have removed some of the traditional barriers to the Accounting valuation methods. And simultaneously these developments have shown radical changes in the market values of the Corporate.  

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Article: Download PDF    DOI : https://www.doi.org/10.36106/gjra  

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, GLOBAL JOURNAL FOR RESEARCH ANALYSIS : Volume- | Issue- | -

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