The case describes the challenges faced by Tata Steel, the largest private sector steel company in India, as the transition from Indian GAAP to IFRS. First, he describes these issues in the context of the institutional voids that make IFRS adoption difficult in India. The case then focuses on how companies in emerging markets may represent their interests in the IFRS standard-setting body for IFRS. "Hide
by Karthik Ramanna, Rachna Tahilyani Source: HBS 22 pages. Publication Date: September 23, 2010. Prod. #: 111028-PDF-ENG
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