Accounting Standards in India

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Presentation Transcript

Accounting Standards in India : 

Accounting Standards in India Professionalism without Pragmatism? Joseph Anbarasu

Which one is a Good Financial System? : 

Which one is a Good Financial System?

How is that system spoiled? : 

How is that system spoiled?

Sathyam Way of Enron : 

Sathyam Way of Enron Raju inflated the reported cash and bank balances of the company — whose name means trust in Sanskrit — by $1 billion (£660m), while overstating revenues and understating liabilities Satyam’s revenues had been overstated by 76% and profits by some 97%. The stated operating margin of 24% actually stood at 3%. “These things are never a one-man job,” said Robin Johnson, a partner at the law firm Eversheds. “It starts with a powerful guy bullying people into doing it. There must have been others who have kept quiet.”

Monitoring Agencies : 

Monitoring Agencies

Accounting Standards today : 

Accounting Standards today

Business Organizations and Accounting Standards : 

Business Organizations and Accounting Standards

Business Organizations and Accounting Standards : 

Business Organizations and Accounting Standards

Business Organizations and Accounting Standards : 

Business Organizations and Accounting Standards

Business Organizations and Accounting Standards : 

Business Organizations and Accounting Standards

Business Organizations and Accounting Standards : 

Business Organizations and Accounting Standards

Government Organizations and Accounting Standards : 

Government Organizations and Accounting Standards

Government Organizations and Accounting Standards : 

Government Organizations and Accounting Standards

Government Organizations and Accounting Standards : 

Government Organizations and Accounting Standards

Government Organizations and Accounting Standards : 

Government Organizations and Accounting Standards

Government Organizations and Accounting Standards : 

Government Organizations and Accounting Standards

Why Harmonization? : 

Why Harmonization?

Only one way : 

Only one way Till now, the Institute of Chartered Accountants of India (ICAI) has taken a position towards International Financial Reporting Standards (IFRS) and not towards GAAP. Different and Contradictory Practices Rule based Accounting Standard vs. Principle Based Standards Auditor’s Dilemma in judging a transaction

Some Useful Links : 

Some Useful Links SAI, India: www.cag.gov.in Institute of Chartered Accountants of India: www.icai.org GASAB, India: www.gasab.gov.in International Federation of Accountants: www.ifac.org International Accounting Standards Board: www.iasb.org