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Implementation of IFRS 7 and Disclosure Practices of Indian Steel Industry

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dc.contributor.authorOmbati, Robert M.
dc.contributor.authorShukla, Anita
dc.date.accessioned2026-06-11T08:48:34Z
dc.date.issued2017
dc.description.abstractThe IFRS Financial instrument was implemented in India as per the notification by ministry of corporate affairs with the name of and.AS-ͳͲͺ. The IFRS has a long history of implementation in various part of the world. This paper will discuss the both type of disclosure required as IFRS-namely significance of financial instruments and nature and extent of risks arising from financial instruments. Both the type of information is required to be disclosed in quantitative and qualitative form. The top ͷ steel companies selected for the purpose of the current study and after analysing their annual reports it was found the out of ͷ selected steel companies ͵ have provided a little detail about the required disclosures while rest two have not provided any disclosure. Thus, the paper finally concluded that the requirements of FRS must be fulfilled.
dc.identifier.citationInternational Journal of Research in Finance and Marketing, 7(2).
dc.identifier.issn2231-5985
dc.identifier.urihttps://d1wqtxts1xzle7.cloudfront.net/52184394/7FMFeb-4442-libre.pdf?1489728385=&response-content-disposition=inline%3B+filename%3DIMPLEMENTATION_OF_IFRS_7_AND_DISCLOSURE.pdf&Expires=1781100432&Signature=Y3W1YBVMEofpLqyBfcVkcooeezA3wgf1TUPPLIwFDDUmPdAjeHjKGTDaK9CBkqYm3vwr9qbtze~0BzPtSbd8OsTNADMS6PxFwNxJbuDwcxTz7cU5gTvJl1YsaDjA3nA7hBVIBf8oCqJqyCHSok-XTusoc7y0Qv2TLy4Zc9EU~c55kzNhoRLrUStK7J~tfjLVKrttjsvj-OnkKSVXfFR6EVVV9zaGqGnHLYDkRRE289SmuSE0fx6VVh2TJ0NgNMtxD6xN8rLgMax53cvFDYye4ojEMQv3PCaQfM1~G0je5e~wN5MRMtz2Pry5TLCe8WeEpIMaj4z26XcCuRevk7MbEg__&Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA
dc.identifier.urihttps://repository.mnu.ac.ke/handle/123456789/175
dc.language.isoen
dc.publisherCanadian Center of Science & Education
dc.subjectIFRS-7
dc.subjectDisclosure requirement
dc.subjectSteel Companies
dc.subjectFinancial instrument
dc.subjectRisk.
dc.titleImplementation of IFRS 7 and Disclosure Practices of Indian Steel Industry
dc.typeArticle

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