Cost Accounting Standard-Setting in India

Authors

  • Bhabatosh Banerjee Commerce & Management, University of Calcutta
  • Ujjwal Das Assam University, Silchar

DOI:

https://doi.org/10.33516/maj.v52i2.85-94p

Abstract

No Abstract.

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Published

2017-02-01

How to Cite

Banerjee, B., & Das, U. (2017). Cost Accounting Standard-Setting in India. The Management Accountant Journal, 52(2), 85–94. https://doi.org/10.33516/maj.v52i2.85-94p

Issue

Section

Cost Accounting Standards

References

American Institute of Accountants (1934). Audit of Corporate Accounts, New York.

American Accounting Association (1940). An Introduction to Corporate Accounting Standards. NY.

Davis, M., Paterson, R. And Wilson, A. (1992). UK GAAP – Generally Accepted Accounting Practice in the United Kingdom. Macmillan. London.

Kohler (1972), E.L. A Dictionary for Accountants, 4th Ed., Prentice Hall, N.J.

Oxford (1967). The Concise Oxford Dictionary.

Moen, W.E. (2003). “The Nature and Role of Accounting Standards in the 21st Centuryâ€, Library of Congress Luminary Lectures, University of North Texas. 3 December.www.unt.edu/wmeon/presentations/Luminary Lecture December 2003

Mueller, G.G. (1967). International Accounting, Part I MacMillan.

Sanders, T. H., Hatfield, H. And Moore, U. (1938). Statement of Accounting Principles, AICPA. New York.

Wahrisch, M (2001). The Evolution of International Accounting Systems, Peter Lang, Frankfurt.

This is part of a project undertaken for documenting the Institute’s role in developing the cost and management accounting profession in India. Comments from the members and others are solicited (email: [email protected] or [email protected] ).

However, with effect from 1944, a company limited by guarantee, and known as ‘Institute of Cost and Works Accountants of India’ (ICWAI), was set up as per the provisions of the then Companies Act, 1913, with the objects of promoting, regulating and developing the profession of cost and management accountancy.

http://www.dcaa.mil

https://www.mca.gov.in

https://www.mca.gov.in

https://www.mca.gov.in

http://icmai.in

http://icmai.in

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