
International Journal For Multidisciplinary Research
E-ISSN: 2582-2160
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Impact Factor: 9.24
A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal
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Volume 7 Issue 4
July-August 2025
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“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 |
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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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E-ISSN 2582-2160

CrossRef DOI is assigned to each research paper published in our journal.
IJFMR DOI prefix is
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