Syllabus (COMMERCE)

Course Type: MAJ-16

Semester: 8

Course Code: BBCOMMAJ16T

Course Title: Corporate Reporting

(L-P-Tu): 3-0-1

Credit: 4

Practical/Theory: Theory

Course Objective: The course aims to: 1. Help the learners to understand, analyse and interpret the basic framework of financial reporting and information incorporated in the corporate annual reports. 2. Impart knowledge about the emerging corporate reporting standards and their needs; 3. Impart knowledge about Sustainability Reporting, ESG Reporting, Accounting and Reporting of Intellectual Capital and Integrated Reporting.

Learning Outcome: After completion of the course, learners will be able to: 1. Analyse and interpret information provided in the financial statements of a company; 2. Interpret the contents of corporate annual reports; 4. Understand valuation of tangible and intangible assets; 5. Understand and summarise emerging areas in financial reporting and non-financial reporting.

Subject: Corporate Reporting

Unit 1. Introduction (Lectures: 10)

Various concepts and relevant issues- Environment, society and governance (ESG); Triple-Bottom-Line (TBL).

Unit 2. Economic Value Added (Lectures:15 )

Introduction, Limitations of traditional performance evaluation techniques of accounting, Genesis of EVA, Advantages and Limitations of EVA, Economic Value-Added Statements, Concepts of MVA and SVA

Unit 3. Modern Reporting Practices: Part-I (Lectures:10 )

Extension of the boundary of corporate reporting– Social and Environmental reporting – Accounting and Reporting of Intellectual Capital.

Unit 4. Modern Reporting Practices: Part-II (Lectures:10 )

Disclosure in Company Accounts and Corporate Social Responsibility, Sustainability Reporting, Business Responsibility Reporting, Global Reporting Initiative (GRI), and Integrated Reporting.