India seeks to smooth IFRS transition.
| Position | Update |
The Indian government is trying to make the transition to International Financial Reporting Standards (IFRS) less onerous.
One option under consideration is to make companies prepare two sets of accounts-one based on IFRS for shareholders and the other, based on Indian accounting standards, for regulators.
For tax purposes, separate accounts based on historical standards could also be required. Some companies expect the shift to IFRS to result in higher profits, which will result in a higher tax liability; others, such as...
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