Abstract
The research examined whether awareness and understanding of Ind AS 117 differed across the selected professional categories. Primary data were collected from 185 professionals across seven categories, and the construct was measured using eight five-point Likert statements. Descriptive statistics, Cronbach’s alpha and one-way analysis of variance with post-hoc comparisons were applied. A significant difference was found among professional categories, F(6, 178) = 2.935, p = 0.009; therefore, the null hypothesis was rejected. Responses were favourable overall, although awareness and understanding were not uniform across the professional groups.