Emerging Trends in Accounting: Financial Reporting, Integrated Reporting, Sustainability Reporting

Book excerpt: The present book provides the detailed knowledge on emerging trends in accounting particularly in the context of financial reporting. The present corporate reporting environment is having various dynamic mode for reporting and communicating business and financial information to endusers. The popular way to report the business and financial information XBRL. XBRL helps the firm to communicate the business and financial information in a standard manner with greater accuracy and efficiency. Today apart from financial information non-financial information is also getting more prominence so nowadays the concept of integrated reporting and sustainability reporting getting more popularity. This book gives in detailed knowledge on these aspects.