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

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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.

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