Corporate Reporting Practices. Dimensions And Standards

      Аннотация: Corporate Reporting today emphasizes compliance, boilerplate and legalese. Due to rapid industrialization and globalization, the concept has gained utmost importance both at the national and international levels. Many countries made it mandatory as it is a crucial issue for corporate entities in order to safeguard the interests of their various stakeholders. Corporate reporting is the communication of an enterprise’s activities, both financial & non-financial,to the external world. The future of corporate reporting is currently the subject of considerable debate and hence numerous reforms have emerged in Corporate Reporting Practices. Recent developments in Corporate Reporting Practices indicate a greater emphasis on better voluntary disclosures by the companies regarding their performance and state of affairs. In order to have uniform reporting practices, particularly Financial Reporting the Accounting Experts developed Common Accounting Standards which brings uniformity in accounting policies and practices. With the growing importance of “Corporate Reporting in Business Organizations”, this book is being published for the benefit of all types of readers.

Ключевые слова: stakeholders, corporate governance, Corporate reporting, integrated reporting, Disclosure Practices