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从印度的GAAP转向IFRS
Switching from Indian GAAP to IFRS

背景——印度公认会计准则变化需要IFRS和全球视角。

当企业面临着全球化的影响是巨大的，不同国家独立的财务报告准则。这使得它非常困难,跨国公司在全球基础上巩固和解释他们的财务业绩,从而引起一波又一波的实现国际财务报告准则(IFRS)。欧盟开始采用这些标准和亚太地区的许多其他国家,包括澳大利亚紧随其后。目前,国际财务报告准则被全世界100多个国家紧随其后。IFRS应当被遵守，已经被允许外国公司在美国上市,它将开放到2011年国内企业。其他国家如中国、韩国和巴西也表示有兴趣采用这些标准并计划在不久的将来会这样做。日本也铺设出了一个路线图,以分阶段的方式采用IFRS。

印度也意识到坚持一个共同的金融平台的重要性,但已经认识到,它对公司的发展会有重大影响,经济上的这种转变会发生在印度。印度特许会计师协会(ICAI)提出了一个概念文件，采用在印度的IFRS,意识到印度会收敛到国际财务报告准则,而不是彻底改变新的标准。国际会计准则理事会(IASB),建立了IFRS标准,要求完全无限制的遵守IFRS。目前印度面临几个挑战去完全适应IFRS，由于其当前的法律和监管环境,所有行业会计准则不相容的IFRS和缺乏认证的专业人士，在趋同过程中扮演催化剂的角色。

Background - the need for Indian GAAP to change to IFRS and the global perspective in brief.

The impact of globalization has been immense, with companies facing and following separate financial reporting standards in different countries. This has made it very difficult for multinational companies to consolidate and interpret their financial performance on a global basis, thus giving rise to a wave of implementing the International Financial Reporting Standards (IFRS). The European Union started adopting these standards and many other countries in the Asia Pacific region, including Australia followed suit. Currently, the IFRSs are being followed by over 100 countries around the world. IFRS is already been allowed to be followed by foreign companies listed in the US, and it is expected to be open to domestic companies by 2011. Other countries such as China, Korea and Brazil have also expressed interest in adopting these standards and plan to do so in the near future. Japan too has paved a roadmap to adopting IFRS in a phased manner.

India also has realized the importance of adhering to a common financial platform, but has recognized that there would be significant implications on companies and the economy in India if this transition were to happen. The Institute of Chartered Accountants of India (ICAI) came up with a concept paper for the adoption of the IFRS in India, and realized that India would have to converge to IFRS rather than completely change over to the new standards. The International Accounting Standards Board (IASB), which is the body that has set up the standards for IFRS, has requested for complete unreserved adherence to the IFRS. India currently faces several challenges to completely adapt to the IFRS due to its current legal and regulatory environment, incompatibility of IFRS with accounting standards for all industries and a dearth of certified professionals to play a catalyst's role in the convergence process. Several changes in the laws such as the Companies Act, those set up by SEBI, RBI etc need to be amended for successful convergence. Several sanctions by the parliament would also be required to change to the IFRS.

Convergence would help find a middle and common ground between the Indian GAAP and the IFRS and would result in a smoother transition to the new standards. The Government of India and Ministry of Corporate Affairs (MCA) are in sync with this approach. According to the concept paper designed by ICAI, India would be adopting IFRS from April 1, 2011.

Benefits experienced through converging to IFRS are multifold. Some of them include:

There would be no need for separate reporting for the same company in different countries, resulting in the freeing up of tremendous amount