dear davis there is no such general format for SOPs to be used, they changed from organisation to organisation and country to country. they are made after detail study of the concerned organization
Tax allowances can be referred as a part of the income earned by a person and is not taxable. Putting it other way, tax allowances are concessions provided by the government and can be used for reducing the taxable income of a person. However, the tax allowances are subject to various reasons that vary depending upon the age and personal circumstances.
DuPont formula (also known as the DuPont analysis, DuPont Model, DuPont equation or the DuPont method) is a method for assessing a company's return on equity (ROE) breaking its into three parts. The name comes from the DuPont Corporation that started using this formula in the 1920s.
The Big Four includes the four largest international professional services networks in accountancy and professional services. These professional services networks handle the wide majority of audits for publicly traded companies and various private companies thus creating an oligopoly in large companies’ auditing. This ‘Big Four’ group was once known as the ‘Big Eight’, and got reduced to the ‘Big Five’ through a series of mergers. The ‘Big Five’ further turned to ‘Big Four’ through further mergers. None of the Big Four accounting firms is an individual firm. They are all accounting networks, each one being a network of firms, held and managed independently and have entered into agreements with other firms existing in the network to share a common name, brand, and quality standards. Each network has set up an entity aimed at co-ordination of activities of the network. In one case (KPMG), Swiss is the co-coordinating entity, while in the remaining three (Deloitte Touche Tohmatsu, PwC and Ernst & Young), UK is the coordinating entity.