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THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (Statutory body under an Act of Parliament) Cost Accounting Standards Board (CASB) CASB Secretariat CMA Bhawan, 3, Institutional Area, Lodi Road New Delhi – 110003 Phone: 011-24666112 / 109 Fax: 011-43583642 Mobile: 9871257800 Email: Website: ___________________________________________________ _________________________________________________________________________________________________________________________________________________________ ______________________________________________________________________________________________________ ________ COMMUNIQUE FROM CHAIRMAN Cost Accounting Standards Board Dear Professional Colleagues, I am happy to inform that the Cost Accounting Stand ards Board (CASB) of the Institute is vigorously working to bring out the Cost Account ing Standards (CASs) for remaining areas of Cost Accounting methodology. As stakeholde rs are aware that the CASB identifies the Cost Accounting Standards for which Guidance Notes are to be issued keeping in view implementation issues and then cons iders how CASB can best respond to such issues. Many Guidance Notes on CASs have al ready been issued by CASB in the past. Toward this initiative, CASB approved the Exp osure Draft of Guidance Note for “CAS 2 (Revised 2015) - Capacity Determination” on 23 rd December 2015 and is hosted on the Institute website. The last date to receive the comments/ suggestions on this Guidance Note has been extended upto 17 th February 2016. Further, on the demand of stakeholders, the last da te to receive the comments/ suggestions on Exposure Draft of Cost Accounting Standard on “Treatment of Revenue for Cost Statement” has also been extended upto 17 th February 2016. As the next CASB meeting is scheduled to be held shortly, I urge members to send their views/ suggestions/ comments on said Guidance Note and Cos t Accounting Standard within stipulated time. It is needless to emphasize that s uggestions of members are immensely important for CASB to enable it to improv e the Exposure Drafts before the same are issued in the final form. CASB Secretariat is also working on various standar ds and Guidance Notes including Cost Accounting Standard on “ Determination of Arm’s Length Price ”, Cost Accounting Standard on “Overburden Removal Cost” and Guidance Note on Cost Accounting Standard (CAS-13) on “ Cost of Service Cost Centre ”. I extend my warm wishes for Basant Panchami, Shivaj i Jayanti and Guru Ravidas Jayanti. 9th February 2016 (CMA Balwinder Singh) CHAIRMAN CMA Balwinder Singh Council Member MEMBERS CMA Vijender Sharma Council member CMA A.B. Nawal Council Member CMA Niranjan Mishra Council Member CMA P. Raju Iyer Council Member CMA Brijmohan Sharma Past President, ICAI Shri R. Asokan Advisor (Cost), CAB CMA S.A. Murali Prasad PCA CMA K. Narasimha Murthy PCA CMA Dr. D. Jagannathan Management Consultant CMA Dr. Asish K. Bhattacharyya Management Consultant Dr. Shailesh Gandhi IIM-Ahmedabad CA S.C. Vasudeva FCA CS Mamta Binani ICSI CA Shiwaji B. Zavare ICAI CMA Asim Kr. Mukhopadhyay Tata Motors Ltd. Shri Murli Ganesan ITC Ltd Shri S.K. Agrawal PNGRB CMA Kunal Banerjee ASSOCHAM CMA Dr. S.K. Gupta PHDCCI Shri A.K. Dhingra TRAI Shri B.N. Sahoo SEBI Shri Sanjeev Singhal CII CMA P.V. Bhattad President CMA Manas Kumar Thakur Vice-President SECRETARY CMA J.K. Budhiraja Sr. Director (Technical)

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