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Corporate Governance: Principles, Policies and Practices, 3e by A.C. Fernando

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10

Financial Reporting and Corporate Governance

Chapter Outline

  • Importance of Financial Reporting
  • Corporate Communication to Stakeholders
  • Views of Various Committees on Financial Reporting
  • Reporting Framework as per ICA 2013
  • Reporting Practices of Indian Companies
  • IFRS
  • Convergence of Indian Accounting Standards with IFRS
  • American GAAP
Introduction

One of the hallmark principles of good corporate governance is transparency and disclosure of corporate affairs to all stakeholders on time. Existence of a good financial reporting system, providing essential financial information about the company to its shareholders and other stakeholders, needs to be reliable, free from bias and should enable comparison on the basis of common benchmarks. This, ...

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