International Financial Reporting Standards (IFRS): Standardization or Harmonization

Abhinav National Monthly Refereed Journal of Research in Commerce & Management Volume 4 , Issue 3 (March, 2015)

4 Pages Posted: 4 Apr 2015 Last revised: 29 Oct 2017

See all articles by Rajeev Kumar Upadhyay

Rajeev Kumar Upadhyay

Sri Aurobindo College (Evening), Delhi University

Date Written: March 13, 2015

Abstract

This paper focuses on the issue of standardization and harmonization of International Financial Reporting Standards. For the purpose qualitative analysis of the secondary data has been done. Findings and conclusion suggests that harmonization of accounting and financial reporting standards, practices and frameworks for making it homogenous is better option than that of the standardization because of its accommodative and inclusive nature.

Keywords: International Financial Reporting Standards, IFRS, Standardization, Harmonization

Suggested Citation

Upadhyay, Rajeev Kumar, International Financial Reporting Standards (IFRS): Standardization or Harmonization (March 13, 2015). Abhinav National Monthly Refereed Journal of Research in Commerce & Management Volume 4 , Issue 3 (March, 2015), Available at SSRN: https://ssrn.com/abstract=2589454

Rajeev Kumar Upadhyay (Contact Author)

Sri Aurobindo College (Evening), Delhi University ( email )

South Campus
Delhi
India

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