International Accounting Standard 19 (IAS 19) prescribes the way in which employers must account for and disclose employee benefit liabilities. The Standard establishes the principle that employers incur the cost of providing an employee benefit at the point an employee earns it rather than makes use...
According to IAS 8.5, errors are usually omissions or misstatements resulting from non-application or misapplication of accounting standards. In contrast, fraudulent activities are intentional distortions to present the company’s financial situation usually better than it is (Rezaee, 2005). In practice...
The Chief Surveyor and Nautical Advisor also examine the Masters/Mates and Engineers on behalf of the Director General of Shipping. Shri Shyam Jagannathan is the present director of DG Shipping, India. He is an IAS Officer of the 1997 Assam-Meghalaya Cadre who has also functioned as Zonal Dev...