Title: Corporate Disclosures : The Origin of Financial and Business Reporting 1553-2007AD Author: Shankar Jaganathan ISBN: 8189643002 / 9788189643003 Format: Hard Cover Pages: 412 Publisher: Routledge Year: 2009 Availability: Out of Stock
Description
Contents
Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.
List of Hyper-texts
List of Tables
List of Exhibits
List of Appendices
Foreward
Preface
Acknowledgements
Part I : The Background
Chapter 1 : Birth of The Company : Not Indebted for Life Chapter 2 : Accounting Comes of Ages : From Counting to Accounting
Part II : The Accounting Edifice
Chapter 3 : The First Battle for the 'Stateof Affairs' : To Bare of not to Bare Chapter 4 : The Second Battle for Source of Profit : A Defeat for Mystery and Secrecy Chapter 5 : The Third Battle for 'Comprehension' : Completing the Communication Loop Chapter 6 : The Fourth Battle for Credibility : Believe Me, Trust Me
Part III : Reaching out to the Shareholders
Chapter 7 : Governance : Wanted Sad, Discreet and Honest Individuals Chapter 8 : Touching the Intangible : Feeling, not Touching Matters Chapter 9 : Annual Report : From Rearview Mirror to Windscreen
Part IV : Indian Corporate Disclosures
Chapter 10 : Disclosures in Free India : Wipro, Disclosures from 1947 to 2007 Chapter 11 : Setting New Disclosures Standards : The Soft Edge of the 1990s Chapter 12 : The Indian G-A-P : Towards Excellence in Disclosures
Postscript : Questions Yet to be Answered
Appendices
Index