Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting Information System, we can see a drastic change from paper-journals and ledgers to computer-based formats. So to walk along with this drastic change it is necessary to integrate...

XBRL is a modern tool for the digitalized disclosure of business and financial information of the business houses. And it is the reporting trend emerging around the world. This new tool removes almost all pitfalls of traditional format of financial reports such as paper-based, pdf, HTML, word...

Making provision for the peaceful life of future generation is one of the most important duties of every business organisation because it is the corporate citizen of the society running by utilizing the resources available in its surrounding v so it has to contribute in return to the environment...

Business is one of the members of the society because it starts and ends its operation within the society so it has to consider its obligations and responsibility towards the society in which it is established. Business organisations having a special interest in the society along with its...

Income computation and disclosure standard is one of the competent standards which minimizes the divergence between accounting income and tax income. This standard does not require any additional books of accounts to be maintained by the business organizations but only the thing is the manner of...

The main duty of every corporate house is to disclose its business affairs to various stakeholders. Stakeholders are the group of people having direct or indirect interest on the business performance and its positional aspects. To disclose information related to the firm performance and its...

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...

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...