Acknowledgements

I thank all my well wishers who were kind enough to guide and assist me in this endeavour. I am grateful to all my colleagues, friends and students, who extended morale support and helped in preparing manuscript by asking probing questions.

This work would not have been possible without unstinted support of my family. My thanks are due to my family members for their patience and support. I also appreciate the efforts of wonderful people at Pearson Education-editorial team for specific invaluable inputs and bringing this book out in a record time.

I have picked a number of examples from the annual reports of various companies. In addition, references have been made to accounting standards and other reports issued by various institutions and organizations like the Institute of Chartered Accountants of India, the Ministry of Corporate Affairs, KPMG, the Securities Exchange Commission, etc. They have been appropriately acknowledged in the text.

Sanjay Dhamija