TY  - BOOK
AU  - Bellur, Aparna (ED)
TI  - Financial Reporting
SN  - 978-81-314-2490-2
U1  - 658.15072 
PY  - 2009///
CY  - Hyderabad
PB  - The ICFAI university Press
KW  - Financial Reporting
N2  - In today's accounting world, financial reporting has become increasingly important and intellectually challenging because it covers broadly the mechanism of providing information about the financial condition, performance and importantly, risk profile of the firms to all potential users. It, therefore, is one of the most basic elements of the financial infrastructure. The information thus supplied, serves a dual purpose. First, it has a signalling function in the sense that it facilitates the identification of the most productive uses of economic resources. It forms the basis for assessment of prospective returns and risks. Second, it has a control function. It facilitates the control over effective utilisation of those resources. When put in these terms, critical role of financial reporting is obvious. It is hard to imagine how an efficient and sound financial system could operate without meaningful and reliable financial reporting. With this backdrop, the book discusses the importance of reporting, the emerging reporting trends, the associated issues and an insight into it. The first section Introduction introduces Financial Reporting
ER  -