Childhood Depression A Serious Disorder Among Adolescents

Depression has become a serious disorder among adolescents, affecting 11% of American teens (Avenevoli, Swendsen, He, Burstein, Merikangas, 2015). Adolescent depression is associated with impairments in various important psychosocial areas, such as school, peer, and family functioning (Jaycox et al., 2009). As adolescence is an important time for development and a very vulnerable time, it is important to treat anything that may cause impairments as quickly and as effectively as possible. It is also important to understand the causes of the teen’s depression when working towards recovery. Research has found that adolescents are consequentially at risk of depression when exposed to an adverse family environment, which can include a lack†¦show more content†¦Family-based treatments can include psychoeducation and parent training, family therapy including the whole family, or some combination of these interventions (Stark et al., 2012). Family-based interventions that ta rget improving parenting and family systems can reduce the risk to which teens are exposed (Kumpfer and Alvardo, 2003). Literature has suggested looking at adolescent depression in terms of a family systems model due to the diverse factors that may contribute, such as parenting style, familial environment, attachment support, and conflict (Restifo Bà ¶gels, 2009). A systematic approach works to hypothesize how multiple factors may or may not influence or maintain the development of depression and works to decipher the effects of interacting factors (Restifo Boges, 2009). Family therapy is also appealing for adolescents because of its brief nature, targeting adolescents’ general dislike of therapy, and because it focuses on change within the whole family, depathologizing the adolescent (Pruitt, 2007). Many studies have found the use of family therapy to be effective in treating and decreasing depressive symptoms in adolescents. One type of family treatment used is Attachment Based-Based Family Therapy (ABFT), due to the theory that adolescent depression can

Health Care Of Elderly Medicare Patients - 899 Words

Introduction Veteris Health, LLC is a healthcare company specializing in the care of elderly Medicare patients. Although its headquarters is located in Cleveland, Ohio, it serves elderly people across the nation. Veteris Health contracts with Medicare health insurance providers and provider networks across the United States to provide extensive in-home health assessments of the Medicare insurance providers’ clients at no cost to the patient. The assessment consists of everything from seeing how the person is living in their domicile, to what prescription drugs they are taking, and a comprehensive physical exam. This is to provide innovative healthcare solutions to improve health and quality of life of the elderly. This sort of approach to healthcare is proactive in a sense. The idea is to send a physician out to the home and discover unhealthy living situations or habits that the member is or may be living in. This can also identify potential elderly issues such as high fall risks or incorrect medication in homes before an accident or serious injury occurs. The physician will conduct an assessment and make recommendations for the member. The doctor can then send the assessment information to the primary healthcare provider of the member for records and recommendations. On the technical side of the house, each physician or provider is issued a tablet, laptop, or other mobile device to conduct the assessment on a digital mobile application that has the required form andShow MoreRelatedThe Aging Population Of The United States1269 Words   |  6 PagesIntroduction Demographic of the elderly in the United States. The recent growth in the number of older adults in the United States is unusual in the history of America. The anticipation of the elderly population (65+) by the year 2050 will be almost 89million people, or greater than the population of the elderly in the year 2010 (CDC 2013). The older dependency ratio is anticipated to increase suddenly from 2010 as the post-World War II baby boomers reach the older age. The olderRead MoreHealthcare System Issues For The Elderly931 Words   |  4 PagesHealthcare System Issues for the Elderly: Medicare Decisions Name Institution Healthcare System Issues for the Elderly: Medicare Decisions The Center for Medicare and Medicaid (CMS) was established in 1967 in efforts to increase health coverage. For that matter, Medicare was purposely established to increase health coverage and as well as allow the less fortunate/vulnerable individuals in the society access quality and affordable healthcare (CMS, 2015). Today, Medicare and Medicaid collectivelyRead MoreOrange County Based Golden Age Hospital1400 Words   |  6 Pagesdoors to senior patients above the age of 65, and will have only federal Medicare health insurance. GAH and CC would build its facility with different services and treatment. 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The cost, quality of care, and effectivenessRead MoreSocial Security and Medicare Will Hang by a Thread764 Words   |  3 PagesPeople receiving Social Security and Medicare need to prepare for drastic changes. Social Security and Medicare in unity has been around since 1965. President Lyndon B. Johnson decided to help the elderly pay for expensive medical necessities from doctor visits to medicine. President Johnson knew that elderly individuals would have less income and pay more for medical necess ities than younger individuals. He made Social Security and Medicare a number one priority during his presidency, not knowingRead MoreAging Society : Aging Population1661 Words   |  7 Pagesyears of 2000 and 2050, the overall population of the elderly population is anticipated to rise by 135%. The elderly population that is aged 85 and over, is expected to need more health and long-term care services, which is anticipated to rise by 350%. The burdens of the upcoming aging in population in the US is not so much originated from the rise in the aging population, by itself, but rather from the slower anticipated rise in the non-elderly, employed population. The gradual expansion of the employedRead MoreThe History Of Medicare And The Social Security Act1686 Words   |  7 PagesLyndon B. Johnson signed legislation creating the Medicare and Medicaid programs. The passage of Medicare and Medicaid had a storied history before it crushed the walls that had separated the federal government and the U.S. healthcare system. Historically, the prevailing thought of many Americans up until the 1920’s and 1930’s was that medical care was largely a private transaction between a medical practitioner and a patient. This doctor-patient relationship was sacred and there was no need forRead MoreThe Medicare Funding Crisis : Congressman Hughes1359 Words   |  6 PagesThe Medicare Funding Crisis Congressman Hughes, You have been invited to participate in a panel discussion to address the Medicare Funding crisis. The panel has asked you to respond to a proposal to enroll participants in HMO’s to reduce Medicare expenditures. I have taken the liberty to prepare the following responses for the panel discussion. Eddie Acosta, Chief of Staff Introduction Ladies and Gentleman, many of you are concerned of losing your medical entitlement and if something is notRead MoreOutcomes Management of Nursing Essay1567 Words   |  7 Pagesbeing discharged from hospitals/medical facilities. Several patients enter the hospital and soon after discharge are catapulted back into the seemingly revolving doors of the hospital. Readmission rates affect all areas of healthcare. 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Human Resource Information Systems and Strategies

Question: Discuss about the Human Resource Information Systems and Strategies. Answer: Introduction: The human resource departments of the companies play the important role of sourcing appropriate man power. Today, the HR departments have undergone a great degree of evolution and advancement due to advancement in technology. Today, the role of human resource departments has grown far from acquiring staffs for the companies. They are supported by the latest technology which helps them to maintain and use a large body of data which has given rise to human resource information system abbreviated as HRIS. They align the human resource with the business goals and help the management to allocate the human power according to the business requirements. The assignment starts with the importance of this evidence based human resource system followed in the companies. The next section is a research about CERA followed by a CRAP test of the sources of information about CERA. Evidence based HRM-explanation: Today human resource management is designed aligned to the business objectives of the organisations. This requires human resource outcomes to be measurable and presentable through evidences. The human departments today identify and critically examine the performances of the human resources of the organisation. They intervene and take steps to ensure that the employees work towards achievement of the business goals of the company (Armstrong Taylor, 2014). Marler and Fisher (2013) in their Human Resource Management Review state about the concept of eHRM in modern organisations. Today human resource departments use technology like web based technology to monitor and assess the productivity of the human resource of the organisations against the business objectives and propose way to develop them according to the market situations. For example, during the peak seasons, the human resource departments point out to the need of more employees before the management. This involvement of technology has led to the evolution of human resource management system which enables a more quantitative approach to staffing. Importance of evidence based HRM: Evidence based HR system supported by technology helps the human resource departments to align the employee practices with the organisational goals. Accurate and timely information about the employees and their capabilities can be measured against the target. This helps the management and the department head to take more accurate strategic decision considering the human factors. This helps the companies to perform in the face of strong external competition. The Journal of Management authored by Kehoe and Wright (2013) links the relationship between the Human resource practices and the employee practices. The work shows that highly advanced human resource departments work as a motivation factor to the employees. The literature shows that evidenced based HR helps in more accurate measurement in the employee performances while appraisal. Such a system has tremendous positive effect on the employees behaviours like commitment to targets, attitude towards their responsibilities and overall behavioural improvement towards the management. Improved market position of the companies: The human resources of the companies play significant role in the strategic management processes the apex managements take. Evidence based human resource management system stands by the decision making process. Moreover, the approach is modern and driven by technology and can be used with several other modern approaches without any conflict. This allows the companies, especially the multinational companies to direct their employees as per the market conditions and stay ahead of their competitors. The case study of CERA clearly reveals the absence of strong human resource intervention in its operation. This total or almost total absence of human resource management has resulted in employing temporary staffs who were made to work who were employees from other government departments. They were not confirmed even after the restructuring took place and the government intervened. The human resource department plays very important role in areas like HR planning, strategic planning and establish an evidence backed norm. The importance of HR in CERA was clarified in a speech of Israel Tobin, the human resource manager. The case study showed that CERA has weak human resource department of its own and was lent the staffing support from the Cabinet on request from the chief executives. This in fact led to controlling of the operations from the government offices. This might have been one of the causes that CERA was ultimately turned into a department agency held by DPMC. The government tightened its hold over CERA and police superintendant was made the chair person. CERA slowly lost its existence to Otakaro, the company created to support government projects (CERAs organisational structure, 2017). The second HR management issue that could be remarked about CERA is the wrong decision of dropping the vision and only maintaining the business mission. The vision statements reflect the goal of the company which it wants to achieve in the long term. The absence of vision after the second edition of the newsletter created a negative feeling in the stakeholders evident from the growing intervention from the various government departments (Harvard Business Review, 2017). CRAP Test The information was recently published on the internet on April 2016, last year. The reference which draws its content from the Harvard Business Review was published in the year 2014, so it is a bit old. The sources are secondary since they were published on the internet. The two references obtained from the internet were very helpful and provided with valuable subject matter. The first one provided information on the case study of CERA while the second helped with basic knowledge about vision and mission. The information is detail and unbiased. The information is about the company clearly points out to the lack of HR which caused several problem (Al-Shawabkeh, 2014). The authority of the opinion was a single person. The opinion holder belongs to an Canterbury Earthquake Recovery Authority. Their credentials are provided. The references are provided in the APA style. The article was not peer reviewed. The article was written to inform the stakeholders about the history of CERA which finally led to its dissolution. CERA gradually lost its importance because it moved away from its mission (Young Kim, 2015). The intended audiences for the information are the stakeholders, the government bodies, the employees and the benefactors in particular (Rodolfo et al., 2016). The article is intended to inform the stakeholders about dissolution of CERA. The literature is a result of research about CERA. The publishers had vested interest in the article. They wanted to inform the stakeholders of the association about the history, evolution and dissolution of CERA (Bridoux Stoelhorst, 2014). Conclusion: Human resource management from a mere staffing operation has evolved into a system that is supported by a detailed body of information. Technology helps human resource departments to acquire labour forces according to the requirements of the company. Todays human resource departments are empowered by technology to acquire, maintain and use the immense body of information. The apex managements in the corporate world depend on the information provided by the HR departments to allocate responsibilities to their employees. The eHRM also enforces discipline and motivation among the employees of the company. Finally, the article of CERA clearly shows the consequences of not having a strong HR department. The entire assignment, in a nut shell is a study of HR backed by digital power. References: Al-Shawabkeh, K. M. (2014). Human Resource Information Systems and Their Impact on Human Resource Management Strategies: A Field Study in Jordanian Commercial Banks.Journal of Management Research,6(4), 99. Armstrong, M., Taylor, S. (2014).Armstrong's handbook of human resource management practice. Kogan Page Publishers. Bridoux, F., Stoelhorst, J. W. (2014). Microfoundations for stakeholder theory: Managing stakeholders with heterogeneous motives.Strategic Management Journal,35(1), 107-125. CERAs organisational structure. (2017) (1st ed.). Retrieved from https://www.eqrecoverylearning.org/assets/downloads/res0044-cera-structure-final.pdf Harvard Business Review. (2017). Your Companys Purpose Is Not Its Vision, Mission, or Values. [online] Available at: https://hbr.org/2014/09/your-companys-purpose-is-not-its-vision-mission-or-values [Accessed 21 Mar. 2017]. Kehoe, R.R. and Wright, P.M., 2013. The impact of high-performance human resource practices on employees attitudes and behaviors.Journal of management,39(2), pp.366-391. Lee, J., Beatty, S., Feng, P., Hoffman, N., McDermott, B. (2015). Traditional instruction reformed with flipped classroom techniques. Marler, J. H., Fisher, S. L. (2013). An evidence-based review of e-HRM and strategic human resource management.Human Resource Management Review,23(1), 18-36. Rodolfo, I., Correia, N., Sousa, M., S, P., Duarte, C. (2016, May). How Far in the Future will We Start From?: Interacting with the Stakeholders of a Nation-wide Patient Portal. InProceedings of the 2016 CHI Conference Extended Abstracts on Human Factors in Computing Systems(pp. 899-909). ACM. Young, D. R., Kim, C. (2015). Can social enterprises remain sustainable and mission-focused? Applying resiliency theory.Social Enterprise Journal,11(3), 233-259.

Issues in Harmonization of Accounting Standards-Free-Samples

Question: Discuss about the Harmonization of the Accounting Standards with the International Accounting Standards (IAS/IFRS). Answer: Introduction The harmonization of the accounting standards refers to the process of aligning the local accounting standards of a country with the international accounting standards. The primary objective of harmonization is to achieve the comparability in the financial reporting. Different countries have different accounting practices; the harmonization is an attempt to reduce the differences in the accounting practices adopted by different countries (Wang, 2011). In the context of this, a report has been presented to provide discussion on the harmonization of the accounting standards. For the analysis of practical case, WIPRO Limited listed on the National Stock Exchange of India has been chosen. Reasons for Harmonization The accounting standards and practices are set out by the government of a country by referring to the economic environment of that country. The economic environment of countries is bound to be different. Thus, there arise differences in the accounting standards and the practices of the countries (Franklin, 2012). The difference in accounting practices of countries is the primary reason that laid to harmonization. As has already been iterated that harmonization of the accounting standards brings in parity in the financial reporting of two companies that operate in two different countries. The local accounting standards of a country are modified or changed to make them in line with the international accounting standards through the harmonization process (Franklin, 2012). It is crucial to understand that harmonization is different from convergence. In the convergence process, the local accounting standards of a country are changed to incorporate the provisions of the international accounting standards. However, in the harmonization process, the local accounting standards are modified only to the extent these are in conflict with the international accounting standards. In the harmonization process, the local accounting standards are allowed to keep and retain the provisions that can not be altered due to peculiarities of the economic environment of a country. For example, Indian GAAP harmonizes the accounting standards to make them aligned with the international accounting standard but simultaneously it also provides curve outs. The curve outs have been issued to provide for the areas in the accounting standard which are to be kept and retained and not be adopted from international accounting standard (KPMG, 2014). The harmonization also assists the companies in raising capital at the international platform. In order to raise capital at the international platform, it is essential for a company to prepare and present its financial statements in accordance with the international accounting practices (Wang, 2011). Thus, by adopting the harmonization process, the local accounting standards are aligned with the international accounting standards. Due to this harmonization, the financial statements prepared by the companies become comparable which makes it easy for the investors to evaluate the companys financial performance. The evaluation of financial performance of the company is an important exercise in the investment decision. Thus, if the investor is not able to evaluate the financial performance of a company due to the reasons that its financial statements have been prepared using different accounting practices, he would not be able to make out the decision to invest in the company (Wang, 2011 ). In the context of Indian economy, it is essential to promote high quality financial reporting practices for the overall economic growth. One way to improve the quality of accounting practices in India is to make the modifications in the accounting practices to align them with the international accounting practices (Kaur, 2014). Thus, harmonization of the Indian accounting standards is critical for the economic growth in India. It is perceived that the improvement in the accounting practices through harmonization of the accounting standards in India would help the trade and business grow. As the harmonization of the Indian accounting practices will help in developing capital markets, improve access to credit, and developing the financial sector. It will bring in the financial stability which is crucial for the sustainable economic growth. The Indian economy is on the development pathway and it needs the financial support at the international platform to grow rapidly. However, it is po ssible only when India harmonizes its accounting and financial reporting practices with the international standards. The harmonization of the Indian accounting standards with the international accounting standards would bring transparency in the system which is much needed for economic growth (Kaur, 2014). Issues in Harmonization of Accounting Standards It is considered that the high quality accounting practices coupled with the stringent governance mechanism are the basics for economic development. In order to improve the accounting practices and the governance system in the country, it is essential to increase transparency and fix accountability (Griff, 2014). In this direction, one of the endeavors of the government is the harmonization of the accounting standards with the international accounting standards. However, the process of harmonization of the accounting standards with the international accounting standards is not easy. There are various economic, political, and social obstacles that come in the way of harmonization process. It is important to find out resolutions to the issues and problems that are being faced in the process of harmonization to make it a successful mission (Griff, 2014). The first issue that comes in the way of harmonization process is the differences in the economic environment of the developing and the developed countries. The characteristics of a developing country will be different from those of a developed country. However, the international accounting standards equally apply to all the countries; thus, there would be certain things that are not suitable to the economic environment of the developing countries (Bensadon Praquin, 2016). Further, there arise issues from the political view point also. The harmonization of the accounting standards is given effect through a legal process only. The political parties have influence over the legal processes, thus, the political differences could arise when considering approving the harmonization process. Particularly, in the democratic country like India, the political issues are most likely to arise (Bensadon Praquin, 2016). Further, taking a narrow view point, the harmonization of the accounting standards will also cause changes in other laws of the country. The accounting standards are issued under the authority of the corporations/companies act (Wong, 2014). Thus, the harmonization process would first lead to changes in the corporations act. Further, the consequent changes in the various other laws could also be required such as taxation laws and securities exchange laws and regulations. Thus, the harmonization of the accounting standards is not a one step process. It will require substantial changes in the legal system of the country, which could make it a time consuming process (Wong, 2014). Further, in addition to the above, the most critical issue arises for the small and medium sized enterprises. It has been considered that the international accounting standards will add complexity to accounting process of the small and medium sized firms (Wong, 2014). Further, it is also argued that the international accounting standards are not as relevant to the small and medium sized firms as these are to the large corporations. The adoption of international accounting standards by the small and medium sized firms not only adds complexities to the accounting process but it will also cause additional costs being incurred by these firms. Further, the issues may arise in regards to understanding of the international accounting standards in the small firms. In the absence of adequate training, the small firms may not be able to apply the international accounting standards appropriately (Wong, 2014). In India, the ministry of corporate affairs has declared harmonization of the Indian accounting standards with the international accounting standards. The convergence of Indian accounting standards is in the process. The Indian government has replaced the old accounting standards with the new Indian accounting standards in its endeavor to converge with the international accounting standards (RSM, 2017). The new Indian accounting standards have been prepared on the lines of international accounting standards. Further, the new Indian accounting standards have been made applicable to the companies in the phased manner. The listed entities and the unlisted public companies with net worth of ? 500 cores or more have been mandated to prepare their financial statements for the year 2016-17 in accordance with new Indian accounting standards (RSM, 2017). In the convergence and implementation of the accounting standards many issues have been faced in India. Firstly, the Indian economy is characterized as a developing economy and the international accounting standards are framed from the view point of developed countries. Thus, the difference in the nature of economy is an issue itself. Secondly, India is a democratic country which means that the political challenges are severe in regards to approval and implementation of the converged accounting standards (Siddiqui, 2011). There have been endeavors since the year 2011 to converge and implement the converged accounting standards, but the same is yet to be implemented in the full phase. The Indian accounting standards differs significantly from the international accounting standards on the aspects of fair value measurements. Thus, it is really difficult for the companies to adopt the converged accounting standards in the accounting areas which require fair value measurements such as fin ancial instruments, employee stock options, and valuation of the assets (Siddiqui, 2011). Case Study to Illustrate the Attempt to Harmonization In order to demonstrate the issues and challenges in adoption of the harmonized accounting standards and under the same from the practical view point, it is necessary to analyze case of a company. It has been observed that the converged accounting standards in India have been made applicable for the listed and other big size public companies from the financial year 2016-17 (RSM, 2017). Therefore, the financial statements of the companies under the new financial reporting regime are yet to publish. However, WIPRO Limited listed on the national stock exchange (NSE) of India has been proactive in adopting the international accounting standards for the financial reporting purposes. WIPRO Limited is engaged in the business of information technology services and it operates worldwide in many countries. The company has prepared the financial statement of the year 2016-17 in accordance with the Ind AS which are converged Indian accounting standards (Annual WIPRO, 2016). In the year 2016-17, the company has prepared the financial statement in accordance with the Ind AS for the first time. The process of migration from the old India GAAP to the new Indian GAAP has been successful in the company. However, there have been various challenges in front of the management in changing the accounting policies to make them align with the Ind AS. The financial impact of adoption of Ind AS on WIPROs financial performance and position has been depicted as shown below: Figure 1: Impact of Adoption of Ind AS (Annual WIPRO, 2016) It could be observed from the chart presented above that there has been positive impact on the shareholders equity. Due to adoption of the Ind AS, the shareholders equity has increased from ?409,052 to ?412,257 in the year 2016. Further, the profitability has also increased under the new reporting regime. The net profit of the company was ?80,990 in the year 2016 under the old GAAP, however the same increased to ?82,005 under the new GAAP (Annual WIPRO, 2016). The differences in the accounting practices in the old and the new GAAP are many, however, the major are in the areas of recognition of dividend liability, valuation of investments and intangible assets, employee payments, and share based payments. As per the new GAAP, the dividend liability in respect of the current year dividend is to be recognized in the current year itself. Thus, the company has revised its policy regarding recognition and disclosure of the dividend in the financial statements (Annual WIPRO, 2016). Further, there has been observed difference in the valuation of investments. As per the existing accounting standard-13, the short term investments are to be valued at the lower of cost or the fair value. Further, it provided that the long term investments are to be valued at cost and only the adjustments in regards to permanent diminution in the value would be allowed to be made from the cost (Annual WIPRO, 2016). However, the position is different in the new Ind AS. As per the new Ind AS, the short and long term both the types of investments are to be valued at fair value. Further, the investments are to be marked to market to recognize the profit and loss. WIPRO Limited has changed its accounting policy in regards to recognition and measurement of the investments. The impact of change in the accounting policy on the equity and the profits has been shown in the figure depicted above (Annual WIPRO, 2016). The most of the investments of the company were in the form of equity shares quoted on the stock exchange, therefore, there was not much problem in adopting the fair valuation basis as required under the new Ind AS. However, the company faced problems in determining the fair value of few investments which were in the form of unlisted securities. Further, the accounting policy in regards to employee benefits was also affected due to adoption of Ind AS. Under the existing the existing accounting standard-15, the actuarial gains and losses were used to be recognized through the income statement. However, the new Ind AS provides that the actuarial gains and losses would not be recognized through the statement of profit and loss rather these should be recognized through the comprehensive statement of income (Annual WIPRO, 2016). Thus, these were the major changes caused due to harmonization of the accounting standards with the international accounting standard. WIPRO Limited however faced challenges in implementing the new accounting standards but it was able to do this convergence process successfully. Conclusion The report presented in this document is concentrated in on discussing the issues and challenges in the harmonization of the accounting standards. From the discussion carried out in this report, it could be articulated that the convergence of the local accounting standards with the international accounting standards is essential and it has importance from the economic development view point. However, there are many issues that may come across while considering harmonization of the accounting standards, but it is necessary to carry out such harmonization for the well being of the economy. A case of WIPRO Limited has been discussed in the report that demonstrates the successful implementation of the converged accounting standards in India. Further recommendations in this regards are given as below: To keep pace with the economic developments at the international level, it is recommended to harmonize the accounting standards and change the accounting practices as per the international accounting practices (Hindubusinessline, 2017). For the smooth implementation of the convergence process, it is recommended that the accounting bodies and the government authorities should be fully prepared. The implementation of the new accounting regime should be carried out in the phased manner to ensure that the adoption by the industry has been successful (Hindubusinessline, 2017). References Annual WIPRO. 2017. Annual report of WIPRO Limited 2017. Retrieved July 31, 2017, from https://www.wipro.com/documents/investors/pdf-files/Wipro-Annual-Report-for-FY-2016-17.pdf Bensadon, D. Praquin, N. 2016. IFRS in a Global World: International and Critical Perspectives on Accounting. Springer. Franklin, L. 2012. Harmonisation - The desire by the IASB to harmonise accounting is the triumph of hope over experience. GRIN Verlag. Griff, M. 2014. Professional Accounting Essays and Assignments. Lulu Press, Inc. Hindubusinessline. 2017. For Smother IFRS Conversion. Retrieved July 31, 2017, from https://www.thehindubusinessline.com/todays-paper/tp-opinion/for-smoother-ifrs-convergence/article1067258.ece https://www.rsm.global/india/insights/special-reports/ind-applicability-sector-wise-analysis Kaur, M. 2014. Convergence of Accounting Standards in India with IFRS. Indian Journal of Research. Retrieved July 31, 2017, from https://www.worldwidejournals.com/paripex/recent_issues_pdf/June_2014_1402919445_0b528_7.pdf KPMG. 2014. Amendments to Ind AS: Carve-Outs. Retrieved July 31, 2017, from https://assets.kpmg.com/content/dam/kpmg/pdf/2015/03/IFRS-Notes-Sept14.pdf RSM. 2017. Ind AS Applicability Sector-wise Analysis. Retrieved July 31, 2017, from Siddiqui, A.S. 2011. Comprehensive Accountancy XI. Laxmi Publications. Wang, C. 2011. Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer. Retrieved July 31, 2017, from https://www.kellogg.northwestern.edu/accounting/papers/Wang.pdf Wong, P. 2014. Challenges and Successes in Implementing International Standards: Achieving Convergence to IFRS and ISA. Retrieved July 31, 2017, from https://www.cimaglobal.com/Documents/ImportedDocuments/ifac_report_challengesuccess_111004.pdf