Vol: 2/Issue :2 (April, 2013) www.theijm.com 1 THE INTERNATIONAL JOURNAL OF MANAGEMENT THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL STATEMENTS AND RATIOS Dr Vidhi Bhargava Assistant Professor Amity Business School Amity University Haryana India Ms Divya Shikha Faculty Amity Business School Amity University Haryana India ISSN 2277-5846