Tag Archives | Annual Reports

Disclosure in Company’s Annual Reports of Diversified Companies

The following items of information have been proposed for disclosure in published annual reports of diversified companies: Item # 1. Segment Revenue: According to AS-17 Segment Reporting: Segment revenues are the aggregate of: (i) The portion of enterprise revenue that is directly attributable to a segment, (ii) The relevant portion of enterprise revenue that can […]

Social Accounting Disclosures in Annual Reports

This article throws light upon the three social accounting disclosures in annual reports. The disclosures are: 1. Cost Benefits Analysis 2. Preparation of Separate Schedules 3. Value Added Approach.  Social Accounting: Annual Report Disclosure # 1. Cost Benefits Analysis: Under this system, the undertakings present social balance sheet and social income statement. The asset side […]

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