AccountingandCorporateReporting-TodayandTomorrow

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We have spent a great deal of time on the continued development of accounting and audit‐ing standards, which are used as a primary component of corporate reporting, to reach to‐
day’s financial reporting framework. However, is it possible to say that, currently, financial
statements provide full and prompt disclosure? Or will they still be useful as a primary element with
their current structures in corporate reporting?
Undoubtedly, we are deeply concerned about these issues in recent times.
The traditional perspective, to identify the role of accounting, does not really satisfy the
stakeholders of today's business environment. Although, tangible assets (physical capital)
are still important for certain industries, value creation dynamics become more depend‐
ent on intangible assets, which are derived by the intellectual and human capitals dis‐
cussed in the endogenous growth theory. In addition, as never before, in order to maintain
a livable world, the legitimacy of using natural capital to produce manufactured capital has
become one of the main interests of stakeholders. In this sense, stakeholders’ increasing
demand for information has created a need for contemporary corporate reporting frame‐
work, with possible new accounting rules to ensure full disclosure of organization’s eco‐
nomic, environmental and social impacts by integrating the financial and nonfinancial
information into a single report.

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关键词：Accounting Corporate Reporting counting Tomorrow