This study examines expert perceptions of the impact of mandatory IND AS convergence on the qualitative aspects of financial statements in India, with specific reference to the Indian sectors. Using stratified random sampling, expert interviews, and a structured Likert-scale questionnaire, the research evaluates relevance, transparency, understandability, and comparability. Findings reveal that IND AS significantly enhances the qualitative characteristics of financial reporting, offering clearer, globally relevant information. Experts also acknowledge benefits such as improved cross-border mergers, investor confidence, and reduced reporting inconsistencies. Overall, IND AS adoption exerts a primarily cosmetic yet positive effect, guiding policymakers in strengthening India’s accounting harmonization