Volume : III, Issue : V, May - 2013

Auditors Perception and Convergence of Accounting Standards to IFRS �A Study

Dr. R. Anbalagan

Abstract :

Most obvious is the continuing adoption of IFRS worldwide. Many territories have been using IFRS for some years, and more are planning to come on stream from 2011. The next wave of transitioning countries includes Korea, India, Japan, South and Central America and Canada. The key country in this regard but still something of any unknown quantity is the US. The decision about adoption of IFRS in the US is still to be taken, although many US companies are acting as if it will definitely happen. Despite this the likely adoption date is now more often quoted as 2016 rather than 2014. The present paper have undertaken empirical study to analysis auditors perception and Convergence of Accounting Standards to IFRS – an Analysis. The recent years have seen major changes in financial reporting worldwide.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Dr. R. Anbalagan Auditors Perception and Convergence of Accounting Standards to IFRS �A Study Indian Journal of Applied Research, Vol.III, Issue.V May 2013

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