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  1. Remove This Item Discipline: Accounting
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  1. Introducing Natural and Environmental Capital into National Income Accounts

    Authors: Ahuja, Vinod;

    Reference No: CMA0806TEC Pages: 12 Published on: 1, January, 2002

    Abstract: The capital-theoritic framework provides logical guide to incorporate changes in natural and environmental capital into the National Income Accounts. It is shown that the real Net National Product can, in principle, be estimated by subtracting from convetional GNP, the depreciation of man-made, natural, and environmental capital valued at their respective ... More

  2. Performance Budgeting and Auditing

    Authors: Sambrani, Shreekant;

    Reference No: CMA0306TEC Pages: 13 Published on: 17, October, 1974

    Abstract: Various principles and methods of evolving a performance budget are discussed along with the areas of application of performance budgeting to government systems. ... More

  3. Statutory Auditors and Professional Negligence in India: The case of Price Waterhouse v. SEBI

    Authors: Ram Mohan, M P;

    Reference No: BP0441 Pages: 11 Published on: 31, March, 2020

    Abstract: The case study of Price Waterhouse Bangalore’s audit of Satyam Computer Services Limited is an instructive one with respect to the liability of auditors under SEBI regulations. The series of decisions arising from Price Waterhouse’s audit of Satyam shed light on the jurisdiction of the Securities and Exchange ... More

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