“A Holistic Comparative Study of IFRS and Ind AS: Financial Impact, Sectoral Analysis, and Regulatory Challenges in the Indian Context”

Author(s)	Prof. aman shobhnath gupta, Dr. Yashodhara alpesh bhatt
Country	India
Abstract	This research paper explores the convergence of Indian Accounting Standards (Ind AS) with the International Financial Reporting Standards (IFRS), emphasizing the financial, sectoral, and regulatory impact of this transition. It provides a comparative analysis of selected standards, focusing on two critical sectors: Information Technology (IT) and Banking. Through financial data analysis and regulatory examination, the study identifies how Ind AS adoption has altered financial reporting practices, stakeholder transparency, and corporate disclosures. The findings aim to address existing gaps in literature by offering sector-specific insights and regulatory evaluations.
Keywords	IFRS, Ind AS, Accounting Convergence, Financial Reporting, IT Sector, Banking Sector, Sectoral Impact, Regulatory Challenges
Field	Mathematics > Economy / Commerce
Published In	Volume 7, Issue 4, July-August 2025
Published On	2025-07-30
DOI	https://doi.org/10.36948/ijfmr.2025.v07i04.52545
Short DOI	https://doi.org/g9vpqh

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