Volume : IX, Issue : V, May - 2019

A Study on Impact of Implementation of Ind AS

Teena Thomas, Dr. Tomy Mathew

Abstract :

Following the proposal made by the finance minister, the ministry of Corporate Affairs, Government of India started notifying Ind AS to implement in a phased manner. Ind AS had been implemented to increase the transparency and uniformity. So introduction of a new concept leads to changes in the value of asset and liabilities. Tools used are ratios and Paired t–test. So the present study focuses on understanding the effect on ratio after the implementation of Ind AS. It had been found out that there is significant difference in Debt–Equity Ratio

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

A STUDY ON IMPACT OF IMPLEMENTATION OF IND AS, Teena Thomas, Dr.Tomy Mathew INDIAN JOURNAL OF APPLIED RESEARCH : Volume-9 | Issue-5 | May-2019

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