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The earliest attempts by accounting regulators to expense stock options were unsuccessful and resulted in the promulgation of FAS123 by the Financial Accounting Standards Board which required disclosure of stock option positions but no income statement expensing, per se. The controversy continued and in 2005, at the insistence of the SEC, the ...
At present as per CA regulations, re-checking of answer sheets are not allowed. [12] Students were demanding this right since 2018. A protest was also called in December, 2018 but after assurance by the council and formation of a committee to review the examination process the protest was called off. [13]
Indian Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board (ASB) which was constituted as a body in the year 1977.
The student is required to the articleship under a practicing Chartered Accountant for which they are also paid the stipend. As per the ICAI Notification, [3] the article assistant is required to work for 35 hours a week under his/her articleship. To ensure personality development and technical trainings, there are four short courses, two ...
The standards lays down the primary qualitative measures for conducting investigations. The full set of FAIS standards drafted for the forensic professionals by The Institute of Chartered Accountants of India (ICAI) with the help of group of professionals and experts is the first in the accounting world. [1]
Nurse licensure is the process by which various regulatory bodies, usually a Board of Nursing, regulate the practice of nursing within its jurisdiction. The primary purpose of nurse licensure is to grant permission to practice as a nurse after verifying the applicant has met minimal competencies to safely perform nursing activities within nursing's scope of practice.
NANDA International (formerly the North American Nursing Diagnosis Association) is a professional organization of nurses interested in standardized nursing terminology, that was officially founded in 1982 and develops, researches, disseminates and refines the nomenclature, criteria, and taxonomy of nursing diagnosis. In 2002, NANDA became NANDA ...
Primary nursing is a system of nursing care delivery that emphasizes continuity of care and responsibility acceptance by having one registered nurse (RN), often teamed with a licensed practical nurse (LPN) and/or nursing assistant (NA), who together provide complete care for a group of patients throughout their stay in a hospital unit or department. [1]