XBRL is a very dynamic and modern financial reporting language which is being used around the world to communicate the results of operational and financial performance of the business organizations. It ensures accuracy, reliability, timeliness and decision usefulness to various stakeholders. The...

Ease of doing business rank indicates the way in which the government of a particular economy managing business-friendly environment by creating the policies and rules which support productive activities and generates more revenue. Further, it provides feedback to improve the business...

Today all the business organizations working in the dynamic environment in which the stakeholders are having a dynamic information need. So the information so communicated to stakeholders is not only related to the present scenario but it also related to past and future prospect of the business...

Business Information Reporting and Disclosure Measures taken by business house is most essential as it speaks about the Accountability and Responsibility towards its Stakeholders. Today is the scenario having greater development in the reporting and disclosures aspects of the business. Due to...

Traditional reporting pattern was only relying upon financial information but due to the dynamic changes in the environment, the information needs of the stakeholders are also shifted from static financial information need with dynamic integrated reported information which means they need both...

Today is the day in which all the business organizations are running behind the technology for achieving its goal by the rendering of goods and services in an efficient manner. But not all the functions of business organizations have adopted the technology. For instance, accounting and auditing...

Digital economy is the new platform to transform India into a digitally empowered society and knowledge economy by using the power of digital technologies. Now a day's digital technologies are being increasingly used in our day to day lives. The concept of Digital Economy is most favourable in...

Public sector accounting is the system of accounting that involves recording and maintenance of books of accounts by the government authorities on their financial performance. There are three categories of organisations normally working in any environment: public, private and non-profit...

The Corporate Social Responsibility and Sustainable development are interrelated concepts and which creates good reputations to the organisations involved in undertaking such projects voluntarily as well as the part of legal compliance. The companies Act 2013 is provided certain guidelines on...

Today, financial reporting is not only limited to producing financial information. Besides financial information, non-financial information is also provided to the information seekers. The system of communicating both financial and non-financial information in a single report is known as the...