Page 1 : PROJECT STUDY, , “DIFFERENCES BETWEEN INTERNATIONAL FINANCIAL REPORTING, STANDARDS (IFRS)AND INDIAN ACCOUNTING STANDARDS (IND AS)”, , SUBMITTED TO THE, , , , SAVITRIBAI PHULE PUNE UNIVERSITY, IN PARTIAL FULFILMENT FOR THE AWARD DEGREE OF “, MASTER OF COMMERCE”, BY, MS. DRISHTI CHANDAN, (M.COM PART IT SEMESTER IV ), UNDER THE VALUABLE GUIDANCE OF PROFESSOR GILBI JOHN, , , , ST VINCENTS COLLEGE OF COMMERCE, PUNE 411001, 2020-2021

Page 2 : STUDENT’S UNDERTAKING, , This is to certify that the Research work incorporated in the report on “Differences Between, International Financial Reporting Standards (IFRS) and Indian Accounting Standards, (Ind AS)” is a bonafide work done by me Ms. Drishti Chandan. The materials from other, , sources have been duly acknowledged by me in my research report., , This work is submitted in partial fulfillment of the requirement for the degree Masters of, , Commerce in the academic year 2020-2021, , Name of the student: Ms. Drishti Chandan, , Puuniad, , Signature : _, , Exam Seat No.:, , Place : Pune, , Date: July 13, 2021

Page 3 : University of Pune, , CERTIFICATE, , This is to certify that the Research work incorporated in the report on “Differences Between, International Financial Reporting Standards (IFRS) and Indian Accounting Standards, (Ind AS)” is a bonafide work done by Ms. Drishti Chandan., , It was carried out by the candidate under my guidance and supervision. The materials from, , other sources have been duly acknowledged by his research report., , This work is submitted in partial fulfillment of the requirement for the degree Masters of, , Commerce in the academic year 2020-2021., , Project Guide External Examiner, , Dr. Anil Adsule, , Principal, , Place: Pune, , Date: July 13, 2021

Page 4 : ACKNOWLEDGEMENT, , Through this acknowledgment, I take the opportunity to express my sincere thanks to various, teachers, friends and colleagues for their guidance and assistance through which this project, , work is completed., , It is a great pleasure for me in acknowledging my deep sense gratitude to all those who have, , helped me in completing this project successfully., , First of all I would like to thank Savitribai Phule, Pune University for providing me an, opportunity to undertake a project as a partly fulfillment of Masters of Commerce. I would like, to thank Institute of Chartered Accountants of India for their publication on Project topic which, , helped me providing necessary information in developing my project., , I would like to thank our Principal Dr. Anil Adsule Sir & my project guide Professor Mr., Franklin Salvi Sir whose valuable guidance and encouragement at every phase of the project, , has helped the researcher to prepare this project successfully., , Finally, I would like to express my sincere thanks to my family, all the faculties, office staff,, , and library staff and friends who helped in some or other way in making this project., , Thanking YouDrishti Chandan, M.com Part -II (Semester IV), , Exam Seat