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This book teaches financial accounting from both the user's perspective and preparer's perspective. It includes the language and the preparation of financial statements. This book focuses on the presentation of financial statement in modern tools. It also help to develop an understanding into students for recent development in financial reporting. This book includes many national and international modern reporting tools for presentation of financials in effective manner. This book has easy language that helps the students to learn and understand the topics very easy way. This book is helpful to B.Com, M.Com, MBA, CA and other courses. The sole objective of the book is aware students with new reporting statements which help them to understand the importance of presentation and apply this knowledge into practical applications. This book includes some emerging topic like accounting for CSR, Human resource accounting, value added statement, Derivatives Accounting etc. help the students to aware this typical topics. I am sure that this book will add extra in your knowledge.