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Experience of other Nations in Convergence to IFRS
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Abstract
The article explains the status of adoption of IFRSs in the major countries of the world. Study of the strategy adopted by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India becomes a reality as per the schedule.International Financial Reporting Standards; Convergence; India; IFRS; IAS; IASC; IASB.