Keywords: Banking sector
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Journal Articles
Journal Articles
Asian Review of Accounting (2017) 25 (1): 127–147.
Published: 06 February 2017
... and moving to an IFRS-based segment standard. Section 2 of the paper discusses the banking sector and institutional accounting standard setting programme in India. Section 3 discusses the literature and hypotheses investigated in this paper. Section 4 outlines the research design. Section 5...

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