Performance appraisal system is an important tool of evaluating physical and mental health of each employee. It informs to the management that the employee is engaged in their assigned task or facing any problem during their office hours. There are many tools and techniques of assessing the...

Corporate Social Responsibility can be defined as the set of policies, activities, or behavior undertaken by an organization that goes beyond the traditional economic and legal obligations that the firm has towards its internal and external stakeholders.” The society is questioning the...

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...

The whole world is experiencing a digital revolution. Everything is becoming digital. We read the newspaper digitally and we do not use cash because we all have debit or credit cards. Likewise, every aspect of life day by day is becoming simpler with the help of digital revolution. But still,...

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...