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...

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...

GRI is an international non-profit oriented consortium based in Amsterdam, The Netherlands. It was established with the vision of providing guidelines for integrated reporting of business and financial information of economic, environmental, social and corporate governance performance of the...

Indirect tax is the economic backbone of the central government since from independence there are several developments have been taken place among that introduction of GST is served as historical unimaginable reform in indirect tax arena of India. Goods and services tax now serving as a greater...

Every country has its own economic feature. The economic feature of the country may be private or capitalized, centralized or controlled by the government, mixed it is the combination of both. In the private economy, the major player is private owners who are the central point of market...

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...

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...