The changing corporate environment and disclosure of information to the community play an important role in building investors’ confidence and interest in stimulating the development of Indian Financial Market. The significance of corporate reporting has gained much momentum during recent years due to shift in the emphasis from the concept of ‘shareholders’ to ‘stakeholders’; the enactments and amendments in disclosure laws in India and abroad and high information requirements of the users. With the economic liberalisation and globalised business operation, Indian corporates are facing difficulties in disclosure and reporting practices of their economic activities
The text book “Corporate Reporting in India” is intended to provide students with a contemporary and comprehensive course of study in reporting practices followed by Indian Corporate Sector such as Regulatory Framework on Reporting, Annual Reporting, Interim Reporting, Shareholders Reporting, Corporate Governance Reporting, Segment Reporting, Human Resource Accounting Reporting, Corporate Sustainability Reporting, Integrated Reporting, Value Added Reporting, Corporate Social Responsibility Reporting, Environmental Reporting, Financial Audit Reporting, Cost Audit Reporting, Management Audit Reporting, Tax Audit Reporting XBRL, Business Responsibility Reporting, Ind AS and Global Convergence of IFRS. Key features of this issue are:
– Contains concepts, principles, underlying theory
– Contains case studies of Indian companies of latest period
– Exam oriented questions and answers
– Highly useful for syllabus of Corporate Reporting in M.Com. / MBA / CA / ICWA / ICSI / UGC-NET and other professional courses.
Contents –
1. Corporate Financial Reporting: Overview
2. Regulatory Framework
3. Annual Reporting
4. Interim Reporting
5. Segment Reporting
6. Shareholders’ Reporting
7. Corporate Social Responsibility Reporting
8. Business Responsibility Reporting
9. Corporate Governance Reporting
10. Human Resource Reporting
11. Extensible Business Reporting Language
12. Environmental Reporting
13. Value Added Reporting
14. Corporate Sustainability Reporting
15. Integrated Reporting
16. Financial Audit Reporting
17. Cost Audit Reporting
18. Management Audit Reporting
19. Tax Audit Reporting
20. AS, Ind-AS, IFRS and Convergence of AS
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