Accounting in India

インドというと、IT関係や電話によるカスタマーサービスアウトソーシング先ということが浮かぶ。グーグルニュースのお知らせメールでインドの会計関連の記事のリンクがよく送られてくるが、リンク先を見るのは初めてだ。

http://www.financialexpress.com/fe_full_story.php?content_id=109120:Understanding financial statements

The key financial statements are 'balance sheet', 'profit and loss account' and 'cash flow statement'. These statements contain financial information of an individual or a business or any other entity.

これって、超基本ではないか。

The International Accounting Standard explains the purpose of financial statements in these words: "Financial statements are a structured presentation of the financial position and financial performance of an entity.

インドでも2007年に国際会計基準に対応する為にこういった経営者を教育しようとしているということなのかな。


SOX法についての記事もあるなあ。

http://www.financialexpress.com/fe_full_story.php?content_id=109114:Sarbanes-Oxley Act: Causing confusion?



The third anniversary of the Sarbanes-Oxley Act (SOX), is a good time to take stock of the impact of the law on American business. While the spirit of data-driven regulations like SOX were created with the best of intentions, they have had a tremendously burdensome impact on US enterprises because they have imposed requirements that are complex, costly, confusing and often contradictory.
And SOX is not the only Act companies have to address. There are separate data regulations created under the Health Insurance Portability and Accountability Act, Securities and Exchange Commission 4, Department of Defense, Check 21-and the many other laws and regulatory vehicles that have sprung up like kudzu in recent years.

インドよ。SOXのことで混乱しているのはインドだけじゃないよ。