
To analyze the changes introduced through the convergence of International Financial Reporting Standards (IFRS) in India.
To examine the differences between Indian GAAP and IFRS in financial reporting practices.
To assess the impact of IFRS convergence on the transparency, comparability, and reliability of financial statements.
To identify the challenges faced by organizations during the transition from Indian GAAP to IFRS.
To evaluate the benefits of IFRS convergence for companies, investors, and other stakeholders.
To analyze the effect of IFRS adoption on financial performance indicators and disclosure practices.
Conduct a literature review on IFRS adoption and convergence in India.
Compare Indian GAAP and IFRS standards to identify major differences in accounting treatment and reporting.
Collect and analyze financial statements of selected companies before and after IFRS convergence.
Study the impact of IFRS adoption on financial reporting quality, disclosure, and transparency.
Interview accounting professionals, auditors, and finance managers to gather insights on implementation challenges and benefits.
Evaluate financial indicators and reporting practices affected by IFRS convergence.