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A Practical Guide to Cost Accounting Standards Rules and Audit incorporating the Generally Accepted Cost Accounting Principles (GACAP)

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Key Features
  • Clause-by-clause discussion on new cost audit report
  • Commentary on Companies (Cost Accounting Records) Rules, 2011
  • Issued by the ICWAI, with disclosure checklist for each, written in an easy-to-understand manner
  • Guidance on newly introduced performance appraisal report, Accounting Standards [notified under the
  • Glossary of terms used in cost accounting standards
  •  Comparison of old cost audit report and new cost audit report
Description

The Ministry of Corporate Affairs, vide Notifications GSR 429(E) and GSR 430(E), both dated 03-06- 2011, has introduced the Companies (Cost Accounting Records) Rules, 2011 and the Companies (Cost Audit Report) Rules, 2011 respectively. While the Companies (Cost Accounting Records) Rules, 2011, are a new part of legislation, the Companies (Cost Audit Report) Rules, 2011 supersede the Cost Audit Report Rules, 2001. The cost audit report submitted on or after 01-04-2012, irrespective of the financial year of the company to which it relates, should be in the form prescribed under these Rules. Also it has been clearly laid down in the above notifications that cost records need to be kept as per the Cost Accounting Standards (CAS 1 to 13) issued by ICWAI which are principle-based rather than rule-based, as, for the first time, compliance with CAS has become mandatory. 

This book is helpful for the professionals to get all the relevant information at one place in a simplified and practical manner so that new requirements and compliances with respect to these regulations can be taken care of.

More Details About A Practical Guide to Cost Accounting Standards Rules and Audit incorporating the Generally Accepted Cost Accounting Principles (GACAP)
General Information
Author(s)CA. (Dr. ) Sanjeev Singhal & CA. R. Sankaraiah
PublisherCCH India
ISBN9788184736250
Pages564
BindingSoftbound
LanguageEnglish
Publish YearNovember 2011
Keywords
KeywordsBooks, Accounting Books
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