Rahul Roy (accountant)
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Rahul Roy (accountant)
Rahul Roy (4 October 1963 – 18 November 2009) was an Indian chartered accountant and the former President of ICAI. Career In 1998, Rahul Roy, a former president of the Institute of Chartered Accountants of India (ICAI) became the youngest person ever to head the ICAI, the second largest professional institute in the World, at 34 years of age. Earlier Rahul had been the chairman of the ICAI's Eastern Region when he was 31 years old. The highly acclaimed "campus interview" scheme was introduced by Rahul when he chaired the Committee for Members in Industry of the ICAI. On behalf of India, Rahul executed a landmark MoU with the Kingdom of Nepal to assist in developing the profession of chartered accountancy there. Rahul also conceived and executed bilateral agreements with the Italian, Russian, Kyrgyzstan and Ukrainian professional bodies, for development of the Auditing and Accounting profession. Rahul served a full term on the Ethics committee of the International Federation o ...
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Kolkata
Kolkata (, or , ; also known as Calcutta , the official name until 2001) is the capital of the Indian state of West Bengal, on the eastern bank of the Hooghly River west of the border with Bangladesh. It is the primary business, commercial, and financial hub of Eastern India and the main port of communication for North-East India. According to the 2011 Indian census, Kolkata is the seventh-most populous city in India, with a population of 45  lakh (4.5 million) residents within the city limits, and a population of over 1.41  crore (14.1 million) residents in the Kolkata Metropolitan Area. It is the third-most populous metropolitan area in India. In 2021, the Kolkata metropolitan area crossed 1.5 crore (15 million) registered voters. The Port of Kolkata is India's oldest operating port and its sole major riverine port. Kolkata is regarded as the cultural capital of India. Kolkata is the second largest Bengali-speaking city after Dhaka ...
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International Accounting Standards Board
The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting their use and application."About the IASB"
IFRS Foundation, 2018.


Background and semantics

The (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As t ...
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Businesspeople From Kolkata
A businessperson, businessman, or businesswoman is an individual who has founded, owns, or holds shares in (including as an angel investor) a private-sector company. A businessperson undertakes activities (commercial or industrial) for the purpose of generating cash flow, sales, and revenue by using a combination of human, financial, intellectual, and physical capital with a view to fueling economic development and growth. History Prehistoric period: Traders Since a "businessman" can mean anyone in industry or commerce, businesspeople have existed as long as industry and commerce have existed. "Commerce" can simply mean "trade", and trade has existed through all of recorded history. The first businesspeople in human history were traders or merchants. Medieval period: Rise of the merchant class Merchants emerged as a "class" in medieval Italy (compare, for example, the Vaishya, the traditional merchant caste in Indian society). Between 1300 and 1500, modern accountin ...
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Indian Accountants
Indian or Indians may refer to: Peoples South Asia * Indian people, people of Indian nationality, or people who have an Indian ancestor ** Non-resident Indian, a citizen of India who has temporarily emigrated to another country * South Asian ethnic groups, referring to people of the Indian subcontinent, as well as the greater South Asia region prior to the 1947 partition of India * Anglo-Indians, people with mixed Indian and British ancestry, or people of British descent born or living in the Indian subcontinent * East Indians, a Christian community in India Europe * British Indians, British people of Indian origin The Americas * Indo-Canadians, Canadian people of Indian origin * Indian Americans, American people of Indian origin * Indigenous peoples of the Americas, the pre-Columbian inhabitants of the Americas and their descendants ** Plains Indians, the common name for the Native Americans who lived on the Great Plains of North America ** Native Americans in the Uni ...
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Rohini Roy
Rohini may refer to: People * Rohini (actress) (born 1969), Indian actress, screenwriter, and director * Rohini (Buddha's disciple), female disciple * Rohini (goddess), consort of Chandra * Rohini (Krishna's wife), queen of Hindu god Krishna * Rohini Devi, first consort of Vasudeva in Hindu mythology * Rohini Hattangadi (born 1955), Indian actress Places * Rohini, West Bengal, a village in India * Rohini, Delhi, a residential sub city in Northwest Delhi, India Other * ''Rohini'' (film), a 1953 Indian Tamil-language film directed by Kamal Ghosh * Rohini (nakshatra), a lunar mansion in Indian astronomy corresponding to Aldebaran * Rohini (satellite), a series of Indian space satellites * Rohini sounding rocket series, Indian rockets developed for meteorological and atmospheric study purposes * Rohini River The Rohni or Rohini or Rohin River rises in the Chure or Sivalik Hills in Kapilvastu and Rupandehi Districts of Nepal's Lumbini Zone and flows south into Uttar Pradesh st ...
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Assamese People
The Assamese people are a socio- ethnic linguistic identity that has been described at various times as nationalistic or micro-nationalistic. This group is often associated with the Assamese language, the easternmost Indo-Aryan language, and most Assamese people live in the Indian state of Assam, especially in the Brahmaputra valley. The use of the term precedes the name of the language or the people. It has also been used retrospectively to the people of Assam before the term "Assamese" came into use. They are an ethnically diverse group formed after centuries of assimilation of Austroasiatic, Tibeto-Burman, Indo-Aryan and Tai populations, and constitute a tribal-caste continuum—though not all Assamese people are Hindus and ethnic Assamese Muslims numbering around 42 lakh constitute a significant part of this identity The total population of Assamese speakers in Assam is nearly 15.09 million which makes up 48.38% of the population of state according to the ''Language c ...
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Bengali People
Bengalis (singular Bengali bn, বাঙ্গালী/বাঙালি ), also rendered as Bangalee or the Bengali people, are an Indo-Aryan ethnolinguistic group originating from and culturally affiliated with the Bengal region of South Asia. The current population is divided between the independent country Bangladesh and the Indian states of West Bengal, Tripura and parts of Assam, Meghalaya and Manipur. Most of them speak Bengali, a language from the Indo-Aryan language family. Bengalis are the third-largest ethnic group in the world, after the Han Chinese and Arabs. Thus, they are the largest ethnic group within the Indo-Europeans and the largest ethnic group in South Asia. Apart from Bangladesh and the Indian states of West Bengal, Tripura, Manipur, and Assam's Barak Valley, Bengali-majority populations also reside in India's union territory of Andaman and Nicobar Islands, with significant populations in the Indian states of Arunachal Pradesh, Delhi, Odisha, ...
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Welsh People
The Welsh ( cy, Cymry) are an ethnic group native to Wales. "Welsh people" applies to those who were born in Wales ( cy, Cymru) and to those who have Welsh ancestry, perceiving themselves or being perceived as sharing a cultural heritage and shared ancestral origins. Wales is the third-largest Countries of the United Kingdom, country of the United Kingdom of Great Britain and Northern Ireland. In the Acts of Union 1707, the Kingdom of England and the Kingdom of Scotland merged to become the Kingdom of Great Britain. The majority of people living in Wales are British nationality law, British citizens. In Wales, the Welsh language ( cy, Cymraeg) is protected by law. Welsh remains the predominant language in many parts of Wales, particularly in North Wales and parts of West Wales, though English is the predominant language in South Wales. The Welsh language is also taught in schools throughout Wales, and, even in regions of Wales in which Welsh people predominantly speak English ...
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Ernst & Young
Ernst & Young Global Limited, trade name EY, is a multinational professional services partnership headquartered in London, England. EY is one of the largest professional services networks in the world. Along with Deloitte, KPMG and PricewaterhouseCoopers (PwC), it is considered one of the Big Four accounting firms. It primarily provides assurance (which includes financial audit), tax, consulting and advisory services to its clients. Like many of the larger accounting firms in recent years, EY has expanded into markets adjacent to accounting, including strategy, operations, HR, technology, and financial services consulting. EY operates as a network of member firms which are structured as separate legal entities in a partnership, which has 312,250 employees in over 700 offices in more than 150 countries around the world. The firm's current partnership was formed in 1989 by a merger of two accounting firms; Ernst & Whinney and Arthur Young & Co. It was named Ernst & Young until ...
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International Accounting Standards Committee
The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity of company reporting practices. Between its founding in 1973 and its dissolution in 2001, it developed a set of International Accounting Standards (IAS) that gradually acquired a degree of acceptance in countries around the world. Although the IASC came to include some organizations representing preparers and users of financial statements, it largely remained an initiative of the accountancy profession. On 1 April 2001, it was replaced by the International Accounting Standards Board (IASB), an independent standard-setting body. The IASB adopted the extant corpus of IAS which it continued to develop as International Financial Reporting Standards ...
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India
India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the seventh-largest country by area, the second-most populous country, and the most populous democracy in the world. Bounded by the Indian Ocean on the south, the Arabian Sea on the southwest, and the Bay of Bengal on the southeast, it shares land borders with Pakistan to the west; China, Nepal, and Bhutan to the north; and Bangladesh and Myanmar to the east. In the Indian Ocean, India is in the vicinity of Sri Lanka and the Maldives; its Andaman and Nicobar Islands share a maritime border with Thailand, Myanmar, and Indonesia. Modern humans arrived on the Indian subcontinent from Africa no later than 55,000 years ago., "Y-Chromosome and Mt-DNA data support the colonization of South Asia by modern humans originating in Africa. ... Coalescence dates for most non-European populations average to between 73–55 ka.", "Modern human beings—''Homo sapiens''—originated in Africa. Then, int ...
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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 ...
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