Excellence in Financial Reporting: Illustrative Guide to Presentation and Disclosures
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The Research Committee of the Institute holds an annual competition ‘ICAI Awards for Excellence in Financial Reporting’ wherein large numbers of entities participate. The annual financial reports received for this competition are evaluated meticulously in light of the accounting standards and other pronouncements on accounting issued by the Institute as well as other relevant legal and regulatory requirements reviewed. Considering significance of these observations, the Committee decided to collate key observations made during the review of the annual reports for past two competitions, i.e., for the year 2007-08 and 2008-09 and publish them for the benefit of the profession. This publication endeavors to suggest the best practices in various aspects of financial reporting and assists the preparers of financial statements in enhancing the quality of financial reporting.
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Price - Rs. 140/- Pages - 76 Year of publication - 2011 | |
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