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Chartered Accountancy Course (India)
The Institute of Chartered Accountants of India (ICAI) is India's largest professional accounting body under the administrative control of Ministry of Corporate Affairs, Government of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament for promotion, development and regulation of the profession of Chartered Accountancy in India. In India, accounting standards and auditing standards are recommended by the National Financial Reporting Authority (NFRA) to the Government of India which sets the Standards on Auditing (SAs) to be followed in the audit of financial statements in India. The other reputed accounting research bodies in India are the Institute of Cost Accountants of India (ICMAI) and University of Delhi, University of Calicut and University of Mumbai. Members of the Institute are known as ''ICAI Chartered Accountants'' or ''ICAI Accountants'' (either Fellow or Associate). However, th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emblem
An emblem is an abstract or representational pictorial image that represents a concept, like a moral truth, or an allegory, or a person, like a king or saint. Emblems vs. symbols Although the words ''emblem'' and '' symbol'' are often used interchangeably, an emblem is a pattern that is used to represent an idea or an individual. An emblem develops in concrete, visual terms some abstraction: a deity, a tribe or nation, or a virtue or vice. An emblem may be worn or otherwise used as an identifying badge or patch. For example, in America, police officers' badges refer to their personal metal emblem whereas their woven emblems on uniforms identify members of a particular unit. A real or metal cockle shell, the emblem of St. James the Apostle, sewn onto the hat or clothes, identified a medieval pilgrim to his shrine at Santiago de Compostela. In the Middle Ages, many saints were given emblems, which served to identify them in paintings and other images: St. Catheri ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Delhi
Delhi University (DU), formally the University of Delhi, is a collegiate central university located in New Delhi, India. It was founded in 1922 by an Act of the Central Legislative Assembly and is recognized as an Institute of Eminence (IoE) by the University Grants Commission (UGC). As a collegiate university, its main functions are divided between the academic departments of the university and constituent colleges. Consisting of three colleges, two faculties, and 750 students at its founding, the University of Delhi has since become India's largest institution of higher learning and among the largest in the world. The university has 16 faculties and 86 departments distributed across its North and South campuses, and remaining colleges across the region. It has 91 constituent colleges. The Vice President of India serves as the university chancellor. History The University of Delhi was established in 1922 as a unitary, teaching and residential university by an Act of the the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Certification
Professional certification, trade certification, or professional designation, often called simply ''certification'' or ''qualification'', is a designation earned by a person to assure qualification to perform a job or task. Not all certifications that use post-nominal letters are an acknowledgement of educational achievement, or an agency appointed to safeguard the public interest. Overview A certification is a third-party attestation of an individual's level of knowledge or proficiency in a certain industry or profession. They are granted by authorities in the field, such as professional societies and universities, or by private certificate-granting agencies. Most certifications are time-limited; some expire after a period of time (e.g., the lifetime of a product that required certification for use), while others can be renewed indefinitely as long as certain requirements are met. Renewal usually requires ongoing education to remain up-to-date on advancements in the field, evid ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
XBRL International
XBRL International (XII) is the international standards organization which develops and maintains the XBRL standard and related specifications in order to improve business reporting for the public good. It is a global not-for-profit consortium A consortium (plural: consortia) is an association of two or more individuals, companies, organizations or governments (or any combination of these entities) with the objective of participating in a common activity or pooling their resources for ... of approximately 600 public and private organisations working together to support the collection, sharing and use of structured data for data reporting and analysis. History XBRL was originally the work of the AICPA, created as a way to advance financial reporting and facilitate the global exchange of financial data. XBRL International was created to ensure compatibility and agreement among industry members and to promote adoption of the standard around the world. Membership XII members c ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Confederation Of Asian And Pacific Accountants
The Confederation of Asian and Pacific Accountants (CAPA) is a regional organization representing 33 national professional accountancy organizations (PAOs) operating in Asia and the Pacific. These PAOs, referred to as CAPA’s members, represent close to 2 million accountants across the region. History Governor Gregorio S. Licaros, President of the Philippine Institute of Certified Public Accountants, came up with the idea for the CAPA. The first Far East Conference of Accountants was held between November 28 and December 1 of 1957 in Manila, Philippines. The event, said to be the forerunner of CAPA, "created history in the accountancy world as it became the base for various professional accounting bodies in the Far East to confer every few years to discuss and exchange information." Fourteen countries sent delegates to the first event. Of these fourteen, twelve would go on to be considered the founding members of CAPA. # Australia # Hong Kong # India # Indonesia # Japan # K ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
South Asian Federation Of Accountants
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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 development of the region in part through promoting harmonization of accounting standards and practices. It was founded in 1984. The strategy of the organization is not to create new standards, but rather to promote harmonization by building common knowledge and adoption of International Accounting Standards (IAS, which accommodates regional/national variations). Former presidents of the SAFA include Jamal Uddin Ahmad. References International accounting organizations Accountants An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certifi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global advocacy organization for the accountancy profession; mainly for the financial accounting and auditing professions. Founded in 1977, IFAC has more than 175 members and associates in more than 130 countries and jurisdictions, representing more than 3 million accountants employed in public practice, industry and commerce, government, and academia. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics, auditing and assurance, accounting education, and public sector accounting. It also issues guidance to encourage high-quality performance by professional accountants in small and medium business accounting practices. To ensure the activities of IFAC and the independent standard-setting ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Mutual Recognition Agreement
Mutual recognition occurs when two or more countries or other institutions recognize one another's decisions or policies, for example in the field of conformity assessment, professional qualifications or in relation to criminal matters. A mutual recognition agreement (MRA) is an international agreement by which two or more countries agree to recognize one another's conformity assessments, decisions or results (for example certifications or test results). A mutual recognition arrangement is an international arrangement based on such an agreement. Countries involved in the agreement can designate for the scope of the agreement Conformity Assessment Bodies (CAB), laboratories and inspection bodies. MRAs have become increasingly common since the formation of the World Trade Organization in 1995. They have been forged within and among various trade blocs, including APEC and the European Union. MRAs are most commonly applied to goods, such as various quality control MRAs. However, the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Companies Act, 2013
The Companies Act 2013 is an Act of the Parliament of India on Indian company law which regulates incorporation of a company, responsibilities of a company, directors, dissolution of a company. The 2013 Act is divided into 29 chapters containing 470 sections as against 658 Sections in the Companies Act, 1956 and has 7 schedules. However, currently there are only 484 (470-43+57) sections in this Act. The Act has replaced The Companies Act, 1956 (in a partial manner) after receiving the assent of the ''President'' of India on 29 August 2013.The section 1 of the companies Act 2013 came into force on 30 August 2013 . 98 different sections of the companies Act came into force on 12 September 2013 with few changes like earlier private companies maximum number of members were 50 and now it will be 200. A new term of "one-person company" is included in this act that will be a private company and with only 98 sections of the Act notified. A total of another 183 sections came into force ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Code Of Ethics
Ethical codes are adopted by organizations to assist members in understanding the difference between right and wrong and in applying that understanding to their decisions. An ethical code generally implies documents at three levels: codes of business ethics, codes of conduct for employees, and codes of professional practice. Code of ethics or code of conduct? (Corporate or business ethics) Many organizations use the phrases ''ethical code'' and ''code of conduct'' interchangeably, but it may be useful to make a distinction. A code of ethics will start by setting out the values that underpin the code and will describe an organization's obligation to its stakeholders. The code is publicly available and addressed to anyone with an interest in that organization's activities and the way it operates. It will include details of how the organization plans to implement its values and vision, as well as guidance to staff on ethical standards and how to achieve them. However, a code of co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Royal Charter
A royal charter is a formal grant issued by a monarch under royal prerogative as letters patent. Historically, they have been used to promulgate public laws, the most famous example being the English Magna Carta (great charter) of 1215, but since the 14th century have only been used in place of private acts to grant a right or power to an individual or a body corporate. They were, and are still, used to establish significant organisations such as boroughs (with municipal charters), universities and learned societies. Charters should be distinguished from royal warrants of appointment, grants of arms and other forms of letters patent, such as those granting an organisation the right to use the word "royal" in their name or granting city status, which do not have legislative effect. The British monarchy has issued over 1,000 royal charters. Of these about 750 remain in existence. The earliest charter recorded on the UK government's list was granted to the University of C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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