volume 32, issue 4/5, P406-426 2017
DOI: 10.1108/maj-05-2016-1374
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Sharad Sharma, Mahesh Joshi, Monika Kansal

Abstract: Purpose This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS imp…

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