Financial Reporting in India

Claire Marston

• Publisher: Routledge
• Year: 2025
• Topic: Business
• eBook ISBN:
  9781040368206
• Subtopic: Accounting
• Index: Business

First published in 1986, Financial Reporting in India provides a comprehensive review of Indian financial reporting and makes a comparison with the United Kingdom. The book compares and contrasts financial reporting practices in the United Kingdom and India by examining the influences on accounting practices in the two countries and by comparing the actual accounting practices and level of disclosure of information in financial reports. It concludes by providing information on the amount of influence exerted by the United Kingdom on Indian accounting practices. This book will be of interest to students and researchers of Asian studies and economics.

Table of contents

• Cover
• Half Title
• Title Page
• Copyright Page
• Original Title Page
• Original Copyright Page
• Table of Contents
• Tables
• Figures
• Dedication
• Acknowledgements
• Preface
• Introduction
• 1. Environmental Influences on Accountancy
• 2. Income Measurement and Asset Valuation
• 3. Information Disclosure
• 4. Social and Non-Financial Information Disclosure
• 5. Indian Financial Reporting : An Empirical Analysis
• 6. Summary and Conclusions
• Appendix A Professional Publications
• Appendix B List of Accounting Standards and Exposure Drafts of the Indian Accounting Standards Board
• Appendix C Research Publications of the Institute of Cost and Works Accountants of India
• Appendix D Index of Disclosure
• Appendix E List of Companies Included in Survey
• Appendix F Companies in Order of Ranking by Index Scores
• Appendix G United Kingdom Companies Included in the 1982/83 Survey of Published Accounts (a) Disclosing ‘Items of Information’ (b)
• Appendix H United Kingdom Companies Included in the 1983/84 Survey of Published Accounts (a) Disclosing ‘Items of Information’ (b)
• Appendix I Comparison of Percentage of Companies Disclosing Items of Information
• Appendix J Number of Indian Companies Disclosing
• References
• Index