( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

Impact Factor* - 6.2311


**Need Help in Content editing, Data Analysis.

Research Gateway

Adv For Editing Content

   No of Download : 95    Submit Your Rating     Cite This   Download        Certificate

HARMONIZATION OF ACCOUNTING STANDARDS: A STUDY WITH SPECIAL REFERENCE TO INDIAN AND INTERNATIONAL ACCOUNTING STANDARDS

    2 Author(s):  DR. MONI DEEPA DAS, DR. PARTHA PRIYA DAS

Vol -  5, Issue- 7 ,         Page(s) : 119 - 129  (2014 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The issue of International Accounting harmonization has been drawing the attention of accountants, academicians and business people since almost the beginning of the present century. Accounting standards are generally issued in conformity with the provisions of the applicable laws of the land, its customs, usages and business environment. The basic idea behind accounting standard setting is that financial disclosures, made through financial statements, are used as a means of discharging corporate accountability to its providers of funds.

1. Baxter. W.T.; ‘Accounting Standards – Boon or Curse?’; Accounting and Business Research; Winter; 1981.
2. Ghosh. P.K.; ‘Accounting Standards and Standard Setting in India’; Studies in Accounting Theory; Wiley Eastern Ltd.; 1985.
3. Roy. G.D.; ‘India’s Bid for Construction of Accounting Standards’; Indian Journal of Accounting; Vol. XV; 1985.
4. Rawat. D.S.; ‘Student’s Guide to Accounting Standards’; Taxmann Publishing Co.; 23rd Edn. 2013.
5. Sharma. D.G.; ‘Accounting Standards including Revised Schedule VI; Taxmann Publishing Co.; 2012.
6. Lal. Jawahar; ‘Corporate Financial Reporting: Theory Practice and Cases; Taxmann Publishing Co.; 2012.
7. Ramachandran. N. & Kakani. R.K.; ‘Financial accounting for Management’; Tata McGraw Hill Education Pvt. Ltd.; 2005. 

*Contents are provided by Authors of articles. Please contact us if you having any query.






Bank Details