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Chartered Institute Of Cost And Management Accountants
The Chartered Institute of Cost and Management Accountants (CICMA) is a Nigerian-based professional accounting body offering accounting education and professional qualifications in cost and management accountancy and related subjects, focus on accounting, business and government operations. The head office of the institute is in Kaduna. The institute also has regional offices at Abuja, Kano, Jos and Port Harcourt. As at September 2015, it had 8,200 members working in and outside Nigeria. It also has 4,500 registered students. The institute is recognized by the Financial Reporting Council of Nigeria as it is in its institutions list for education and promotion of cost and management accounting in Nigeria. History The institute was founded in 2000, and was formally known as Institute of Cost and Management Accountants (ICMA). In the year 2002, the enabling Act establishing the institute commenced at the Nigerian National Assembly. At the House of Representatives, the word "C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Accounting Body
A professional accounting body is an organization or association of accountants in a particular jurisdiction. Usually a person needs to be a member of such professional body to hold out to the public of the jurisdiction as an accountant. The designations for qualified accountants vary from jurisdiction to jurisdiction, such as Cost and Management Accountant (CMA), Chartered Accountant (CA/ACA), Chartered Certified Accountant (CCA), Chartered Professional Accountant (CPA), Certified Public Accountant (CPA), Certified Practising Accountant (CPA), Chartered Management Accountant (ACMA), Certified Management Accountant (CMA), or Chartered Public Finance Accountant (CPFA). Some countries have a single professional accounting body (e.g. Brazil) while others have several. If there is more than one body, such bodies may or may not compete with each other; in some countries, professional accounting bodies are divided according to their field of activity. For example, India has two pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bill (law)
A bill is proposed legislation under consideration by a legislature. A bill does not become law until it is passed by the legislature as well as, in most cases, approved by the executive. Once a bill has been enacted into law, it is called an '' act of the legislature'', or a ''statute''. Bills are introduced in the legislature and are discussed, debated and voted upon. Usage The word ''bill'' is primarily used in Anglophone United Kingdom and United States, the parts of a bill are known as ''clauses'', until it has become an act of parliament, from which time the parts of the law are known as ''sections''. In Napoleonic law nations (including France, Belgium, Luxembourg, Spain and Portugal), a proposed law may be known as a "law project" (Fr. ''projet de loi''), which is a government-introduced bill, or a "law proposition" (Fr. ''proposition de loi''), a private member's bill. For example the Dutch parliamentary system does not make this terminological distinction (''wetsontwe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Management Accounting
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. Definition One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. In other words, management accounting helps the directors inside an organization to make decisions. This can also be known as Cost Accounting. This is the way toward distinguishing, examining, deciphering and imparting data to supervisors to help accomplish business goals. The information gathered includes all fields of accounting that educates the administration regarding business tasks identifying with the financial expenses and decisions made by the organization. Accountants use plans to measure the overall strategy of operations within the organization. According to the Institute of Management Accountants (IMA), "Management accounting is a profession t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Qualifications
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, ana ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Post-nominal Letters
Post-nominal letters, also called post-nominal initials, post-nominal titles, designatory letters or simply post-nominals, are letters placed after a person's name to indicate that the individual holds a position, academic degree, accreditation, office, military decoration, or honour, or is a member of a religious institute or fraternity. An individual may use several different sets of post-nominal letters, but in some contexts it may be customary to limit the number of sets to one or just a few. The order in which post-nominals are listed after a name is based on rules of precedence and what is appropriate for a given situation. Post-nominal letters are one of the main types of name suffix. In contrast, pre-nominal letters precede the name rather than following it, such as addressing a physician or professor as "Dr. Smith". List Different awards and post-nominal letters are in use in the English-speaking countries. Usage Listing order The order in which post-nominal lette ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Association Of National Accountants Of Nigeria
The Association of National Accountants of Nigeria (ANAN) is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Institute of Chartered Accountants of Nigeria (ICAN). A consultant offering financial services in Nigeria must be a member of either ANAN or ICAN. Organization ANAN was founded on 1 January 1979 and was incorporated on 28 September 1983. The Association was chartered on 25 August 1993 by Decree 76 of 1993. The governing council of ANAN is elected by its members. It includes representatives of the Auditors General of the Federation, State, and Local Government, and representatives of universities and polytechnics. Before being admitted to ANAN members must undertake academic studies, including one year at ANAN's Nigerian College of Accountancy, followed by a two-year practical accountant-in-training program, leading to qualification as a Certified National Accountant. ANAN members must comply with its Profess ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Nigeria
The Institute of Chartered Accountants of Nigeria (ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). The relationship between the two organizations has been tense. In 2007 ICAN attempted to have a bill declaring ANAN void. Formation and growth The Association of Accountants of Nigeria (AAN) was formed in 1960 with the goal of training accountants, and was established in part by Akintola Williams. ICAN was created by an Act of Parliament No. 15 on 1 September 1965 from existing accounting and auditing organisations including the AAN, and is headquartered in Lagos. As of 2020, ICAN has over 50,000 members. Standards and authority ICAN has based its practices on those of British chartered accountancy institutes. Nigeria adopted international accounting standards with little modification. It is a member of the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
ICMA Pakistan
The ''Institute of Cost and Management Accountants of Pakistan'' (ICMAP) is a professional accounting body offering qualification and training in management accountancy. The Institute of Cost and Management Accountants of Pakistan was established in 1951 and was granted statutory status under the Cost and Management Accountants Act, 1966 for the regulation of the profession of Cost and Management Accounting. ICMAP is a full member of International Federation of Accountants (IFAC), International Accounting Standards Board (IASB), Confederation of Asian and Pacific Accountants (CAPA) and South Asian Federation of Accountants The South Asian Federation of Accountants (SAFA) is a forum of professional accounting bodies in the South Asian Association of Regional Cooperation (SAARC) region of eight nations. It works in the public interest and towards broad economic develo ...{{Cite web, url=http://www.esafa.org/?page_id=49, title=Member Bodies {{! South Asian Federation of Accountants ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Civil Service Commission (Nigeria)
The Federal Civil Service Commission of Nigeria (FCSC) is an executive body in Nigeria that has the authority to make appointments and transfers, and to exercise disciplinary control over all Federal Civil Servants. No officer can be appointed into the Civil Service without authorization from the Federal Civil Service Commission if they have been convicted of a crime, or had previously been employed in the Government Service and had been dismissed or asked to resign or retire. Duties The Federal Civil Service Commission (FCSC) is responsible for: * Representation of the Civil Service Commission ers at Senior Staff Committee meetings of Ministries * Review and approval of recommendations on Disciplinary cases of senior officers * Recruitment of senior Officers * Ratification of promotion of offices to senior positions, including conducting promotion interviews and exams * Hearing appeals on matters of appointment, promotion and disciplines * Providing guidelines on appointments, pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Republic Of Nigeria Official Gazette
''Federal Republic of Nigeria Official Gazette'' is the government gazette for the Federal Republic of Nigeria. It has been published at Lagos Lagos (Nigerian English: ; ) is the largest city in Nigeria and the List of cities in Africa by population, second most populous city in Africa, with a population of 15.4 million as of 2015 within the city proper. Lagos was the national ca ... since 1963 and replaced the '' Federation of Nigeria Official Gazette''. References External links ''Federal Republic of Nigeria Official Gazette''- Nigeria LIINigeria official publications at the British Library Newspapers established in 1963 Government gazettes of Nigeria Law of Nigeria 1963 establishments in Nigeria {{nigeria-newspaper-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Assent Procedure
The consent procedure (formerly ''assent procedure'') is one of the special legislative procedures of the European Union. Introduced by the Single European Act, under this procedure, the Council of the European Union must obtain the European Parliament's consent (assent) before certain decisions can be made. Acceptance (consent) requires an absolute majority of votes in Parliament. Application Under the Treaty of Lisbon, the consent procedure's applications include:European Parliament Legislative Procedures * horizontal flexibility clause (art. 352 TFEU), * combating discrimination (Article 19(1) TFEU), * membership of the Union (Article 49 TEU), * arrangements for withdrawal from the Union (Article 50 TEU) * association agreements, * accession of the Union to the [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Olusegun Obasanjo
Chief Olusegun Matthew Okikiola Ogunboye Aremu Obasanjo, , ( ; yo, Olúṣẹ́gun Ọbásanjọ́ ; born 5 March 1937) is a Nigerian political and military leader who served as Nigeria's head of state from 1976 to 1979 and later as its president from 1999 to 2007. Ideologically a Nigerian nationalist, he was a member of the Peoples Democratic Party (PDP) from 1999 to 2015, and from 2018 has been a member of the African Democratic Congress party (ADC). Born in the village of Ibogun-Olaogun to a farming family of the Owu branch of the Yoruba, Obasanjo was educated largely in Abeokuta, Ogun State. Joining the Nigerian Army, where he specialised in engineering, he spent time assigned in the Congo, Britain, and India, rising to the rank of major. In the latter part of the 1960s, he played a senior role in combating Biafran separatists during the Nigerian Civil War, accepting their surrender in 1970. In 1975, a military coup established a junta with Obasanjo as part of its ru ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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