📄 Abstract
This paper is an empirical analysis of IFRS/IAS convergence in firms listed in India across a range of industries. The goal is to measure the level of adoption of the standard, investigate the factors driving adoption and evaluate its impact on the preparation of financial reports and at the capital market level on stakeholders' perceptions. Using mixed-methods data through content analysis of the annual reports of firms, and the qualitative insights from professionals, we find that IFRS compliance through Ind AS of large firms exists, but sectors show variations in trends. Adoption is heavily influenced by factors such as international exposure, regulatory mandates and organizational readiness. IFRS implementation is found to improve transparency, comparability and investor confidence while technical issues as well as cost considerations are still prevalent, the results of the study show. Efforts are suggested to reinforce policy consistency and efficacy.
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📚 How to Cite:
Mr Muqdad Abed Jasim , AN ANALYTICAL STUDY ON IFRS COMPLIANCE AMONG SELECT INDIAN COMPANIES , Volume 12 , Issue 7, july 2025, EPRA International Journal of Environmental Economics, Commerce and Educational Management(ECEM) , DOI: https://doi.org/10.36713/epra23277