JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT 2782-4586 2949-1851 115806 10.26118/2782-4586.2026.82.46.043 Научные статьи SCIENTIFIC ARTICLES Научные статьи India's Path to IFRS: History of Development and Future Perspectives Путь Индии к МСФО: история развития и перспективы на будущее Ашырова Тавус Ashyrova Tavus Финансовый университет при Правительстве Российской Федерации Financial University under the Government of the Russian Federation 04 03 2026 04 03 2026 345 350 27 02 2026 https://zhpi.ru/en/nauka/article/115806/view

В этой статье я рассмотрю историю перехода Индии на МСФО. А также проанализирую исторический контекст, текущий прогресс и будущие перспективы этого процесса. Этот путь отражает более широкое стремление Индии привести свою финансовую отчетность в соответствие с мировыми стандартами, сочетая традиции с инновациями. Изучив ключевые особенности этого пути трансформации, мы сможем лучше понять движущие силы, стоящие за развитием системы бухгалтерского учета в Индии. Забегая вперед, отметим, что интеграция МСФО в финансовую систему Индии обещает не только повышение прозрачности, но и повышение конкурентоспособности на международной арене. В этой статье также подробно описывается каждый этап перехода Индии на МСФО, а также дается подробный анализ преобразующих шагов, связанных с этим переходом.

In this Article I will explore the history of Indian way to implementation of IFRS. And also, will analyze the historical context, current progress and future prospects of this process. This path reflects India's broader commitment to bring its financial statements in line with global standards, combining tradition with innovation. By examining the key features on this transformation path, we will be able to better understand the driving forces behind the development of the accounting system in India. Looking ahead, the integration of IFRS into India's financial system promises not only increased transparency, but also increased competitiveness in the international arena.This article also describes in detail each stage of India's transition to IFRS, as well as provides a detailed analysis of the transformative steps involved in this transition.

 Индийские стандарты бухгалтерского учета и МСФО глобальная интеграция Indian Accounting Standards and IFRS Global Integration

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