Rastreando la evolución de la contabilidad en india: de las prácticas antiguas a las modernas
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Keywords
Contabilidad, Bahi-khata, Evolución, IND AS, Gobernanza Corporativa, Reporte Financiero
Resumen
El Aarthashastra de Kautilya otorga gran importancia a la contabilidad estructurada, la rendición de cuentas en los gastos y la gobernanza, respaldando el comercio a través del sistema Bahi-khata. La contabilidad de partida doble reemplazó los métodos contables más antiguos durante el período del dominio británico. En la India posterior a la independencia, la Ley de Sociedades de 1956 y la creación del ICAI en 1949 sentaron las bases para desarrollar estándares nacionales que garantizaran la protección de los inversionistas y la transparencia. Momentos clave fueron la creación del ASB en 1977 hasta la implementación de las IND AS en 2016, el desarrollo contable se realizó en conformidad con las NIIF (IFRS) en India. Este artículo analiza la evolución de los sistemas contables en India, desde la contabilidad antigua hasta la adopción de las IND AS.
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Article Details
Aakash Joshi, Universidad Maharaja Sayajirao de Baroda
Doctorando, Departamento de Contabilidad y Gestión Financiera, Facultad de Comercio, Universidad Maharaja Sayajirao de Baroda. ORCID: https://orcid.org/0000-0003-1661-443X Correo electrónico: joshiaakash18@gmail.com
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