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Archna .Author Profile

Kalinga University

1Publications
1Years Active
1Collaborators
-Citations

Publications by Archna .

1 publication in IJRRETAS • Active 2026–2026

2026 (1)

Transformation of Accounting Standards in the Digital Economy: A Comparative Analysis of IFRS 15 and ASC 606 for Online Platform Businesses

with Ravindra Pandey

13 Sep 2026 • Volume 12, Issue 1 • pp. 1-11

The rapid expansion of the digital economy has significantly changed the traditional business environment and created new challenges for financial reporting systems. Online platform businesses, including e-commerce marketplaces, Software-as-a-Service (SaaS) providers, digital content platforms, online subscription s...

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Research Topics

  • Digital Economy
  • IFRS 15
  • ASC 606
  • Revenue Recognition
  • Online Platforms
  • Accounting Standards
  • Digital Business Models
  • Financial Reporting Quality

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