Volume : III, Issue : II, February - 2014

Abstract :

Financial Reporting is the reporting of accounting information of an entity (individual, firm, company, government enterprise) to its stakeholders. Financial Reporting objectives in accounting literature has focused on general purpose financial reporting which aims to satisfy the information needs of all potential users. If accounting reports are to become a universal means of communication, action must be taken to harmonies the worldwide efforts to meet the international user’s needs. Company law provisions in almost all countries of the world have consistently accepted the utility of general purpose financial reporting.  

Article: Download PDF    DOI : https://www.doi.org/10.36106/paripex  

Cite This Article:

, PARIPEX-INDIAN JOURNAL OF RESEARCH : Volume-2 | Issue-3 | March-2013

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