volume 32, issue 4/5, P406-426 2017
DOI: 10.1108/maj-05-2016-1374
View full text
|
|
Share
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…

expand abstract