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Abstract
The widespread applicability of IFRS all over the world, enhanced in the situation of after adoption of IFRS (converse as Ind AS) in India. They are become mandatory after notified by the Ministry of Corporate Affairs in the Gazette of India which is effective from 1 April 2015 whosoever unlocked the turf for several empirical studies that examined diverse perception on IFRS adoption Value of accounting information should improve through an application of IFRS it also should grow transparency & comparability of financial reporting .paper is basically written for the objective to analyses effect on conversion of accounting standard to IFRS on accounting quality in India its related to review of literature.