PRESS MONITORING SERVICE CENTRAL COUNCIL LIBRARY ICAI NEW DELHI “ACCOUNTANT’S BROWSER” “PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”
Index of some useful articles taken from Periodicals received during February-March 2017 for the reference of Faculty/Students & Members of the Institute.
FRS 105 : To Micro or Not to Micro by Anne Cowley. Accountancy, January 2017, pp.60-62.
Hedging Highs and Lows : IFRS 9 is set to make Hedge Accounting a More Complex Process by ZwiSacho. Accountancy, January 2017, pp.64-67.
Ownership Structure and Accounting Method Choice : A Study of European Real Estate Companies by Juha Maki and Antonio Somoza. Accounting in Europe, Vol.13/1, 2016, pp.1-20.
Professional Liability Spotlight : Professional Liability Risk Resolutions for 2017 by Sarah Beckett Ference.Journal of Accountancy, January 2017, pp.18-20.
What is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation by Jacqueline Birt and Niclas Hellman. Accounting in Europe, Vol.13/2, 2016, pp. 269-283
Audit Exemption : Small Business must Review Audit Exemption Thresholds to Avoid Compliance Problems by Anne Cowley. Accountancy, Vol. 158/1483, February 2017, pp.54-57.
Auditing Organizational Governance : Internal Audit has an Integral Role to Play in Improving the Organization’s Strategic Performance by Sridhar Ramamoorti and Alan N. Siegfried. Internal Auditor, Vol. 74/1, February 2017, pp.57-61.
Auditing What Matters : Internal Auditors Can Add Value by Selecting Audits that Contribute to Achievement of Strategic Objectives by Jane Seaqo. Internal Auditor, Vol. 74/1, February 2017, pp.22-30.
Beam in Internal Audit’s Eye : Before they can establish Credibility with Stakeholders, Practitioners must first get their Own House in Order by Michael Jacka. Internal Auditor, Vol. 74/1, February 2017, pp. 65.
Does Ethical Culture in Audit Firms Support Auditor Objectivity? by Jan Svanberg and Peter Ohman. Accounting in Europe, Vol.13/1, 2016, pp.65-79.
Intelligent Assessments : Government Auditors are using Cognitive Technology to Help Identify High-Risk Areas by Xiaohu Nian and Daneil X. Zimmerman. Internal Auditor, Vol. 74/1, February 2017, pp. 16-17.
Practice Management : Why Audit Teams Need the Confidence to Speak Up by Susan Lightle and Joseph F. Castellano. Journal of Accountancy, January 2017, pp.46-51.
Black Money and Politics in India by Jagdeep S Chhokar. Economic & Political Weekly, Vol.52/07, 18 February 2017, pp.91-98.
Promoting Less Cash Economy by Amit Purohit. The Chamber’s Journal, Vol.5/5, February 2017, pp.66-70.
Who Drives the Canadian Economy? By Yan Barcelo.CPA Magazine, January/February 2017, pp.42-49.
Accomplishments and Achievements in Indian Higher Education in Post Independence Era by N. Sundarajan. University News, Vol.55/05, January 30th – 05th February 2017, pp.13-25.
Development of Technical Education in India by Subir Maitra. University News, Vol.55/07, 13-19 February 2017, pp.12-17 and 23.
Universities in India : What Constitutes New Direction? By Sudhanshu Bhushan. University News, Vol.55/05, January 30- 05 February 2017, pp.34-41.
Do Bilateral Investment Treaties Promote FDI Inflows? Evidence from India by Niti Bhasin and Rinku Manocha. Vikalpa, October-December-2016, Vol.41/04, pp.275-287.
Impact of public Investment on Private Investment : Evidence from India by Pradyumna Dash. Vikalpa, October-December-2016, Vol.41/04, pp.288-307.
How the Enterprise Risk Management Function Influences Decision-Making in the Organization : A Field Study of a Large, Global Oil and Gas Company by Anita Meidell and Katarina Kaarboe. The British Accounting Review, Vol.49/1, January 2017, pp.39-55.
How to Keep Compliance and Ethics on Target. Journal of Accountancy, January 2017, pp.24-25.
Management Accounting : The Value of Risk Interviews as Part of ERM Strategy by Neil Amato. Journal of Accountancy, January 2017, pp.52-56.
Paradoxes of Risk Management in the Banking Sector by Chu Yeong Lim and Margaret Woods. The British Accounting Review, Vol.49/1, January 2017, pp.75-90.
7. Taxation and Finance
Amendment to India-Singapore Tax Treaty by Dhinal A. Shah and Sagar Shah. Ahmedabad Chartered Accountant, Vol.40/10 , January 2017, pp.654-656.
Changes in Time Limits as Proposed by Finance Bill, 2017 by Namrata Dedhia. The Chamber’s Journal, Vol.5/5, February 2017, pp. 86-88.
Penalty-Provisions under Income Tax Act, 1961 by Sunil H. Talati. Ahmedabad Chartered Accountant, Vol.40/10 , January 2017, pp. 618-626.
Tax Getting in Shape for Tax Season : New Due-Diligence Requirements and Individual and Business Provisions Promise a Workout for Completing 2016 Returns by Paul Bonner. Journal of Accountancy, January 2017, pp.58-64.
Tax Practice Corner Abating IRS Penalties : Ways to Reduce or Even Eliminate Common Assessments by Susan C. Allen. Journal of Accountancy, January 2017, pp. 66-68.
Transfer Pricing by Bhavesh Dedhia and Praras Gada. The Chamber’s Journal, Vol.5/5, February 2017, pp.47-51.
Trumping Brexit : A Combination of Rising Inflation and Interest Rates at Close to Zero is Toxic for Anyone with Cash in the Bank by Laith Khalaf. Accountancy, Vol. 158/1483, February 2017, pp.20-21.
Union Budget 2017- Changes in Central Excise by Vasant K. Bhat. The Chamber’s Journal, Vol.5/5, February 2017, pp.94-98.
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