tailieunhanh - Challenges and barriers in convergence of IND_AS with IFRS: A perspective investigation on indian professionals and officials

The paper examines the perception of officials and professionals in implementing IFRS at pre-initial stage. India accepted to implement the IFRS from 1st April 2016 despite reluctance from practitioners. Paper explores the responses towards challenges in implementation of IFRS rather than its effects after implementation. | Challenges and barriers in convergence of IND_AS with IFRS: A perspective investigation on indian professionals and officials