Decoding the Evolution of Accounting Standards
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Decoding the Evolution of Accounting Standards
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Episode Title: Decoding the Evolution of Accounting Standards
In this episode we explain the need for standardized accounting practices and trace the journey from GAAP to global IFRS adoption. We focus specially on Indian Accounting Standards (Ind AS) and their growing alignment with international financial reporting benchmarks.
Key Takeaways:
- Purpose of accounting rule-setting for unified guidance
- Shift from localized GAAP to globally accepted IFRS
- Gradual timeline for development and revision of Ind AS
- Practical influences on financial reporting and disclosures
- Ongoing updates to address emerging economic issues
- The future role of standards in strengthening capital markets
Sources Referenced:
- ICAI's Ind AS roadmap
- Deloitte's IFRS in India report
- PwC analysis on Ind AS impact
Podcast Host: Mr. Devansh Gupta
Guest Interviewee: CA Khushi Khandelwal
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