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Definition
Data such as credit card numbers, credit ratings, account balances, and
other monetary facts about a person or organization that are used in
billing, credit assessment, loan transactions, and other financial activities.
Financial information must be processed in order for business to be
conducted, but it must also be carefully handled by businesses in order to
ensure security for customers and to avoid thlitigation and bad publicity
that can stem from negligent or improper use.
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FINANCIAL REPORTING
The Financial Accounting Standards Board, in its Statements of
Financial Accounting Concepts, asserted that financial reporting includes
not only financial statements but also other means of communicating
information that relates, directly or indirectly, to the information provided
by the accounting system. Financial reporting is the process of
communicating financial accounting information about an enterprise to its
external users. Financial statements provide information useful in
investment and credit decisions and in assessing cash flow prospects.
They provide information about an enterprise's resources, claims to those
resources, and changes in the resources.
Financial reporting is a broad concept encompassing financial statements,
notes to financial statements and parenthetical 'disclosures, supplementary
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ELEMENTS OF CONSOLIDATED
FINANCIAL STATEMENTS
The Financial Accounting Standards Board (FASB) has defined the
following elements of financial statements of business enterprises: assets,
liabilities, equity, revenues, expenses, gains, losses, investment by owners,
distribution to owners, and comprehensive income. According to the
FASB, the elements of financial statements are the building blocks with
which financial statements are constructedthe broad classes of items
that financial statements comprise. In its "Elements of Financial
Statements of Business Enterprises," the FASB defined the interrelated
elements that are directly related to measuring performance and the
financial position of a business enterprise as follows:
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DISADVANTAGES
Overview
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SR.NO
1.
TITAL
PAGE NO
CORPORATE INFORMATION
FINANCIAL HIGHLIGHT
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10 YEARS HIGHLIGHTS
PEOPLE
AND
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PLANET
PERFORMANCE
CHAIRMANLETTER
MANAGEMENT ANAYSIS
REPORT
ON
CORPORATE
GOVERNANCE
DIRECTORS REPORT
BUSINESS
RESPONSIBILITY
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REPORT
ON
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FINANCIAL
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CONSOLIDATED BALANCESHEET
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REPORT
AUDITORS
FINACIAL STATEMENT
NOTES
TO
THE
STATEMENT
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STATEMENT
CONSOLIDATED
2
STATEMENT
CONSOLIDATED
STATEMENT
MEANING
CASH
FLOW
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FINANCIAL
DEFINATION
17-18
PURPOSE,FINANCIAL REPORTNG
MAJORS
OF CONSOLIDATED
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FINANCIAL STATEMENT
ELEMENTS OF CONSOLIDATED
FINANCIAL STATEMENT
DISADVANTAGES
CONSOLIDATED
STATEMENT
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OF
FINANCIAL
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A PROJECT
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BY
of
the
Project
ANNUAL REPORT OF
COMPANY 2014-2015
ARCHANA
TAPASE
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BALU
Dr UDAY SHETTY
the Guide :
Associate
Professorand Head,
Economics
Department
Place of Research
Ramanand Arya
D.A.V. College,
Bhandup (E), Mumbai
-400 042
Date of Submission :
Dated: --/--/2015
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