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July to September 2024 Article ID: NSS8747 Impact Factor:8.05 Cite Score:320 Download: 23 DOI: https://doi.org/ View PDf
Impact of International Financial Reporting Standards (IFRS) on Financial Accounting Quality
Dr. Neha Bhandari (Nahar)
Assistant Professor, Renaissance College Of Commerce and Management, Indore (M.P.)
Abstract: The adoption of International
Financial Reporting Standards (IFRS) has been one of the most significant
changes in the accounting landscape over the past decades. This paper aims to
evaluate the impact of IFRS on the quality of financial accounting. By analyzing
various dimensions such as comparability, transparency, and reliability of
financial statements, this research show hoe IFRS influences financial
reporting quality. The study also examines empirical evidence from different
regions and industries to provide a comprehensive understanding of IFRS
implications. This research paper examines the impact of IFRS on financial accounting
quality, focusing on various dimensions such as comparability, transparency,
relevance, reliability, and the challenges associated with implementation.