IDEAS home Printed from https://ideas.repec.org/p/iim/iimawp/wp01558.html
   My bibliography  Save this paper

Issues in Accounting Standards Setting Processes in India

Author

Listed:
  • Ragunathan V
  • Agrawal Rajesh

Abstract

The paper critically examines the accounting standards setting process in India and compares the Indian process with the processes prevailing elsewhere in the world. The paper concludes that the Indian standards setting process is neither transparent nor robust. Even though the Accounting Standards Board in India ostensibly represents a wide interest group, the ultimate say in finalising the standards vests with the Council of the Institute of Chartered Accountants of India, so that the standards end up representing only dominant interest group, namely, the accounting profession. The deliberations of the Accounting Standards Board in India are kept confidential, while else where in the world such deliberations are open to public observation.

Suggested Citation

  • Ragunathan V & Agrawal Rajesh, 1998. "Issues in Accounting Standards Setting Processes in India," IIMA Working Papers WP1998-10-05, Indian Institute of Management Ahmedabad, Research and Publication Department.
    • Handle: RePEc:iim:iimawp:wp01558
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iim:iimawp:wp01558. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/eciimin.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.