A Study of Differences in Financial Performance under Indian GAAP and IFRS: Case of Noida Toll Bridge Company Limited
Journal Title: SDMIMD Journal of Management - Year 2014, Vol 5, Issue 1
Abstract
The use of a single set of high quality accounting standards would facilitate investment and other economic decisions across borders, increase market efficiency, and reduce the cost of raising capital, in these aspects IFRS is the best set of accounting standards which have been adapted by 115 countries all over the world. In this article investigators considered the impact of convergence with IFRS on stamen of financial position of Nodia Toll Bridge Company Limited for the year2010, we considered the effect of transition to IFRS as well asratio of changes between each item by using of:Ratio = (x2-x1)/x1 X 100 So after finding the ratio of changes we start to find the reason of these changes through the comparing between IFRS and Ind AS.
Authors and Affiliations
Arash Naderian, B. Mahadevappa
Keywords
Related Articles
- EP ID EP556637
- DOI 10.18311/sdmimd/2014/2668
- Views 127
- Downloads 0
The Dollar Trap:How the US Dollar Tightened Its Grip on Global Finance
No Abstract.
Fooled by Randomness: The Hidden Role of Chance in Life and in the Markets
We often mistake success as the outcome of skill, perseverance, and the application of knowledge, while it happens in all walks of life, that is, in business or politics; it is much more prevalent in stock market trading...
Comparative Analysis of the HRM Practices between Hospitality and Healthcare Sectors in South Kerala
Hospitality and health care sectors have similarities due to service oriented and customer centric approach. The study is aimed to identify and understand the link between hospitality and health care sectors in terms of...
Evaluation of Growth of Mutual Funds and Exchange Traded Funds in India
Investors are always baffled about the risk-return characteristics of their investments. There is often the challenge of the alternative between active&passive investments. In case of active mutual funds there are numero...
Evaluation of Service Quality of Tourism Industry Based on Customer Satisfaction and Expectation - A Case Study in Mysore
This paper deals with the concept of service quality and has demonstrated the model of service quality gaps; it aims to measure tourists' gap between satisfaction levels of interpretation of services and their preference...