Singh Kadyan, Jagbir; Paranjpye, Rashmi; Rahul, Varanasi; Shah, Parshva; Harchekar, Jyoti Suraj; Gupta, Arpit
(European Economic Letters, 2025-01)
The harmonization of Indian Accounting Standards (Ind AS) and International Financial Reporting Standards (IFRS) is a landmark change in India's financial reporting. The effort enhances transparency, facilitates comparability, ...