Title: A STUDY OF INDIAN ACCOUNTING STANDARDS (IND-AS): IS THERE A NEED OF ‘IFRS’ IN INDIA? Authors: Mukherjee, Ujjwal; Mukharjee, Sudipta Abstract: The finance and accounting industries are growing in popularity all around the globe. In this globalised age, it is becoming increasingly commonplace to evaluate and adopt the IFRS as national accounting standards, and many nations have already done so. As a reporting accounting language, this accounting language is becoming more widely accepted, and it is starting to take the role of national Ind-AS standards in a number of countries across the globe. As a consequence of the implementation of the (IFRS), firms and the Indian economy have benefited. The IFRS recommends that businesses implement the standards as soon as possible and get the necessary training. In the case of the International Financial Reporting Standards, it was the position of the organisation rather than the kind of business association that had an effect on attitudes regarding the implementation of the standards (IFRS). Additionally, the type of perceived corporate connection, the number of years of required professionalism experience, the firm’s affiliation with the subjective standard, and the type of business affiliation used for this purpose all played a role in the adoption of the (IFRS).