Record Details

FINANCIAL REPORTING PRACTICES IN INDIA, UNITED STATES AND NIGERIA WITH REFERENCE TO IFRS-A COMPARATION

International Journal of Management and Social Sciences

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Field Value
 
Title FINANCIAL REPORTING PRACTICES IN INDIA, UNITED STATES AND NIGERIA WITH REFERENCE TO IFRS-A COMPARATION
 
Creator Kavitha, G.; Head of the Department, Department of Commerce, PSGR Krishnammal College for Women, Coimbatore, India.
Vinitha, A.; M.Phil scholar, Department of Commerce, PSGR Krishnammal College for Women, Coimbatore, India.
 
Subject
Financial Reporting, GAAP, Accounting Environment Adoption.

 
Description Financial reporting is the performance of financial activities of a business, and other stake holders. The concept of accounting has gone from different transformational stages at national as well as international level. Different countries are rich in accounting policies and practices but they are indifferent to international dimensions of accounting and financial reporting with refer to IFRS. The paper emphasis the factors affecting international financial reporting practices in selected countries like India, U.S and Nigeria. The paper mainly focuses on factors affecting IFRS, benefits and challenges in adopting IFRS and financial reporting practices in India, US, Nigeria with reference to IFRS.
 
Publisher SPEAK Foundation
 
Contributor
 
Date 2018-12-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion


 
Identifier http://journals.foundationspeak.com/index.php/ijmss/article/view/909
 
Source INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES (IJMSS); Vol 8, No 1.4 (2018): IJMSS - DEC 8(1.4) Special Issue 2018; 83-86
2349-9761
2249-0191
 
Language en
 
Coverage


 
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