Tag Archives | Social Accounting Disclosures

This article throws light upon the three social accounting disclosures in annual reports. The disclosures are: 1. Cost Benefits Analysis 2. Preparation of Separate Schedules 3. Value Added Approach.  Social Accounting: Annual Report Disclosure # 1. Cost Benefits Analysis: Under this system, the undertakings present social balance sheet and social income statement. The asset side of social balance sheet depicts [...]