This study has employed summative content analysis to measure de-jure harmonisation between the Indian converged IFRS (Ind.AS) and IFRS under the headings Definition Terms (DT), Measurement and Recognition (M/R), and Presentation and Disclosures (P/D). The study has also introduced the...

The quality of accounting information is the basic objective every accounting standards aims to achieve. It is therefore essential to found out the level of conservative and prudence between Indian GAAP (AS) and Ind.AS (IFRS).This study has measured the accounting information quality between AS...