International Journal of Disclosure and Governance, volume 5, issue 3, pages 272-283
Financial accounting standards: Convergence of Indian standards with the global standards
Shailesh Haribhakti
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Managing Partner and CEO, Haribhakti Group, Mumbai, India
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Publication type: Journal Article
Publication date: 2008-07-01
scimago Q2
SJR: 0.527
CiteScore: 4.8
Impact factor: 2.9
ISSN: 17413591, 17466539
Strategy and Management
Economics and Econometrics
Finance
Accounting
Business and International Management
Abstract
The forces of globalisation prompt more and more countries to open their doors to foreign investment and as businesses expand across borders, the need arises to recognise the benefits of having commonly accepted and understood financial reporting standards. In this scenario of globalisation, India cannot insulate itself from the developments taking place worldwide.
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