2. Intention
To equip the shareholders in
particular and other stakeholders in
general to enable them keep abreast
of the latest developments in the
business of the company and the
resultant financials to safeguard their
interests.
3. Voluntary Disclosures
Growing complexity of Financial
Statements
Emergence of contemporary
Techniques
Competitive advantage in capital
markets
Effective channel for corporate
communication.
Full Disclosure
4. Voluntary Disclosure
Increases the transparency – benefit
to investors - more informed
investment decisions.
Benefit to companies – lower cost of
capital
5. Emerging Dimensions
Segment Reporting
Related Party Disclosures
Management Discussion and Analysis
Corporate Governance Report
Global Reporting Initiative
6. Emerging Dimensions
Intangible assets score sheet
Human resources accounting and
value-added statement
Brand valuation
Balance sheet (including intangible
assets)
Current-cost-adjusted financial
statements
EVA
7. Emerging Dimensions
Intangible assets score sheet
Human resources accounting and
value-added statement
Brand valuation
Balance sheet (including intangible
assets)
Current-cost-adjusted financial
statements
EVA