The document discusses emerging dimensions in financial reporting that provide additional voluntary disclosures beyond traditional financial statements. These voluntary disclosures include segment reporting, related party disclosures, management discussion and analysis, and corporate governance reports. The document also discusses emerging reporting of intangible assets, human resources accounting, brand valuation, balance sheets including intangible assets, current-cost financial statements, and economic value added. The goal of these voluntary disclosures is to increase transparency and provide more informed information to shareholders and stakeholders.

1. Emerging Dimensions in
Financial Reporting

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