Bhatt Sandip K. () (Department of Business Studies, Sardar Patel University, Vallabh Vidyanagar, (Guj.) INDIA) Mistry Dharmendra S.
Abstract
Recently, demand of disclosure of information of companies has increased and failure of the companies in stock exchanges has also added much to this demand. In our research, we tried to focus on future of corporate reporting system on the basis of past and present system thereof. We analyze the status of development in corporate reporting and financial reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring promises for future research.
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