This is a discussion of the theoretical aspects of accounting as they emerged in India during the Maurya period (c.321 … BC to c.184 BC) in Kautilya's Arthasastra (c.300 BC) - the very first known treatise to deal with accounting aspects in … the history of our discipline. Pertinent evidence can be found in an article by Choudhury (1982) and in Bhattacharyya …

's information technology with seminal work in IT networking, IT software and IT education. During his career Ramani has guided … careers in education, governmental policy and industry. Originality/value – The paper gives an account of the historical …

Accounting is the science of communicating the financial information of the business organization in an organized … global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …