Published 2025-12-23
Keywords
- FDI,
- IFRS,
- INDAS,
- Investment
How to Cite
Copyright (c) 2025 Swami Vivekananda University Press

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract
Foreign direct Investment is major contributor of the Economic development. Foreign Investors were very active in developed European countries particularly in USA, France and Spain. But gradually a trend of shift in FDI from developed economy to developing and growing economy is observed. Investment are now flowing more and more in Latin American countries, China and India. This article has studied the shifting of trend in this respect. The study has considered France and Spain as they are more preferred now over USA Germany and UK. India has been considered. One of the reasons is impact of implementation of IFRS in FDI. India has not adopted IFRS. But to make AS compatible, IND AS are gradually implemented. Due to this, in recent years, FDI net inflow has increased significantly from 2020 and onwards.
DOI - https://doi.org/10.65525/SVUP.9788199651531.2026.59-68