000			01670nam a2200193Ia 4500
003			OSt
005			20160610115657.0
008			150210s9999 xx 000 0 und d
020			_a978-81-314-2490-2
082			_bBEL _a658.15072
100			_aBellur, Aparna (ED) _922882
245			_aFinancial Reporting _cBellur, Aparna
260			_bThe ICFAI university Press _aHyderabad _c2009
300			_aVIII, 219
520			_aIn 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.
650			_aFinancial Reporting _922883
942			_2ddc _cBK
999			_c39601 _d39601