TAILIEUCHUNG - DISCUSSION PAPER ON TAX ACCOUNTING STANDARDS

Some twenty five countries have experimented with environmental accounting over the past twenty years. A few European countries have established physical accounting systems which are routinely compiled and applied to economic and environmental policy-making. Many other countries have undertaken more limited or one-time experiments and case studies with monetary environmental accounts, focused on issues such as forestry, soil erosion, and minerals depletion. A few examples suggest the richness of their experience. · Norway has compiled physical accounts focused on energy resources and air pollution. They use these data as an input into a macro-economic model with which they explore the environmental and economic feasibility of different growth strategies | DISCUSSION PAPER ON TAX ACCOUNTING STANDARDS OCTOBER 2011 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes 1. Background Section 145 of the Income-tax Act 1961 the Act provides that the method of accounting for computation of income under the head Profits and gains of business or profession and Income from other sources can either be the cash or mercantile system of accounting. The Finance Act 1995 empowered the Central Government to notify Accounting Standards for any class of assessees or for any class of income. Explaining the reason for introduction of this provision it was stated that there is flexibility in the standards issued by the Institute of Chartered Accountants of India ICAI which makes it possible for an assessee to avoid the payment of correct taxes by following a particular system and therefore there is an urgent need to standardize one or more of the alternatives in various standards so that income for tax purpose can be computed precisely and objectively. Since the introduction of these provisions two Accounting Standards relating to disclosure of accounting policies and disclosure of prior period and extraordinary items and changes in accounting policies have been notified. In July 2002 the Central Government had constituted a committee on formulation of Accounting Standards under the Act the Committee 2002 . The Committee 2002 submitted its final report in November 2003 which contained the following main recommendations i It would be impractical for a tax payer to maintain two sets of books of account - one in accordance with the Accounting Standards issued by the ICAI and another set in accordance with the Accounting Standards to be notified under the Act. The Committee 2002 therefore recommended that the Accounting Standards issued by the ICAI should be notified under the Act without any modifications. ii Appropriate legislative amendments should be made to the Act to prevent any scope .

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• antiretroviral treatment
• antiretroviral treatment
• Tuberculosis Control
• jointly reviewed
• managerial weakness
• BMC Psychology
• Patient non adherence
• Inhaler Adherence Questionnaire
• Self management behaviour
• Non adherence
• Bacterial adhesion
• Epithelial cell
• In vitro adherence model
• Quantitative test
• Adherence inhibition
• Antibiotic therapy
• Antimicrobial resistance
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• Identifying patients
• Adherence behaviour
• dispensing and reviewing
• healthcare professionals
• prescribed medicines
• Consumers Pay
• Systems and Farmers
• Sustainable Intensification
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• công trình nghiên cứu về hóa học
• tài liệu về hóa học
• cách trình bày báo cáo
• NAPlr gene a enolase gene
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• Well child care
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• Low income urban population
• Medicaid eligible children
• BMC Pharmacology and Toxicology
• Antihypertensive medication
• Drug adherence
• Hypertensive patients
• Health care system
• Lanreotide depot
• Long acting
• Somatostatin analog
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• Treatment persistence
• Adherence to physician’s advice
• Complementary foods
• Evaluation of practices
• Functional gastrointestinal disorders
• Infant feeding practices
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• Virological failure
• Resource limited settings
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• Antiretroviral prophylaxis
• Maternal verbal report
• Pharmacy returns
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• HIV infected children
• Regimen characteristics
• Qualitative research
• Qualitative synthesis
• Child health
• Medication adherence
• Long term conditions
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• Aromatase inhibitor therapy
• Breast cancer
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• Associated factors
• Hematological oncological patients
• Global health
• Mediterranean diet adherence
• Hereditary breast cancer
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• High sensitivity C reactive protein
• Colorectal cancer
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• BMC Women's Health
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• ART adherence
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• Relative dose intensity
• Non medical determinant of health
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