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Accountant's Browser - April 2015 - May 2015

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“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

Index of some useful articles taken from Periodicals received during April-May 2015 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Standards: Gaps in Gaap- Previous Gaap on first-time adoption of Ind As by Dolphy D’Souza. Bombay Chartered Accountant Journal, April 2015, pp.83-84.
  • Financial Reporting: Small changes big results by Steve Collings. International Accountant, January-February 2015, pp.16-19.

2. Auditing

  • Auditing Standards: Audit documentation- A Relevant defense or mere record keeping by Bhavesh Dhupelia and Shabbir Readymadewala. Bombay Chartered Accountant Journal, April 2015, pp.85-87.
  • Digital signatures deciphered: Internal auditors should assess the business processes and risks associated with signing documents digitally by Shiva Hullavarad and Russell O’Hare. Internal Auditor, April 2015, pp.35-38.
  • New and revised auditor reporting standards: Enhancing communicative value by Shariq Barmaky and Kaizad J. Medora. IS Chartered Accountant, April 2015, pp.12-21.
  • New “Small company” concept for audit exemption: Practical application(Part 1) by Kang Wai Geat and Zoey Xie. IS Chartered Accountant, April 2015, pp.26-31.
  • Reinventing Internal Audit: Recent governance-related developments require the profession to revisit some of its long-held paradigms by Tim J. Leech. Internal Auditor, April 2015, pp. 47-50.

3. Economics

  • China’s motor industry: The coming crash by Shenyang and shanghai. The Economist, April 25th 2015, pp.56-58.
  • Coal Allocation: Striking gold in the coal mines by Vishesh R Sharma. The Finapolis, March 2015, pp.38-41.
  • Financial regulation in America: Fed up- A former central banker turns on his own kind. The Economist, April 25th 2015, pp.60.
  • Foreign Exchange: Plan for currency volatility by David Johnson. International Accountant, January-February 2015, pp.12-13.
  • India’s Telecom policy and regulatory environment by Balwant Singh Mehta. . FIIB Business Review, October-December 2014, Vol3/4, pp.81-87.
  • Net neutrality in India: Not quite what we said. The Economist, April 25th 2015, pp. 58.

4. Investment

  • Disinvestment drive: Bonanza for retail investors by Amit Bhanot. Dalal Street Investment Journal, May 2015, Vol. 30/11, pp.17-18. New insider trading norms by Suriti Chowdhary and Shivani Vij. Company Law Journal, April 2015, pp.25-32. Overseas listing by Indian unlisted companies by S. Sandeep. Chartered Secretary, April 2015, pp.33-40.
  • Securities Laws: SEBI to govern commodity contracts too- Implications of this finance bill proposal by Jayant M. Thakur. Bombay Chartered Accountant Journal, April 2015, pp.69-71.

5. Information Technology

  • IT by numbers: Why accountant shouldn’t fear the cloud by Gary Turner. International Accountant, January-February 2015, pp.14-15.

6. Law

  • Analysis of managerial remuneration provisions in the companies act 2013 with specific reference to companies with “Inadequate Profits” by Vijay Krishnamurthy. Chartered Secretary, April 2015, pp.17-23.
  • Breach of contract and its consequences under Indian contract act, 1872: A Brief overview by Rajendra Sawant. Chartered Secretary, April 2015, pp.41-46.
  • Interpretational issues in section 1166(2), companies act 2013: Director’s duty towards ‘members as a whole’ and protection of the environment by Prakhar Bhardwaj and Abhinav Kumar. Company Law Journal, April 2015, pp.10-24.
  • Judicial law making in India: A Critical appraisal by Sudhanshu Ranjan Mohapatra. The Discussant, January-March 2015, Vol.3/1, pp.40-46.
  • Lawyer Vs Lawyers: When lawyers do good by Bapoo Malcolm. Moneylife, 14th May 2015, pp.58.

7. Management

  • Capacity building in human capital for sustainable development by Rajiv R. Thakur. The Discussant, January-March 2015, Vol.3/1, pp. 55-60.
  • How and whys of CEO salaries in Asia: Economic determinants and corporate governance play a big part by Lee Kin Wai. IS Chartered Accountant, April 2015, pp.40-43.
  • Joint venture/ Joint exposure: An effective governance strategy can ensure an appropriate level of owner oversight and minimize shared risks by Ben Arnold. Internal Auditor, April 2015, pp.57-61.
  • Related party transactions and corporate governance in India: New problems and challenges by Sagnik Das and Ayan Sinha. Company Law Journal, April 2015, pp.1-9.

8. Taxation & Finance

  • Advance pricing agreement rollback rules-Will it mitigate litigation? By Waman Kale and Bhavesh Dedhia. The Chamber’s Journal, April 2015, pp.51-57.
  • Advance pricing agreement-Scope & procedure- Will it mitigate litigation? By Rajesh S. Athavale. The Chamber’s Journal, April 2015, pp.35-50.
  • Agreement to sell-Tax implications by Deepa Khare. Bombay Chartered Accountant Journal, April 2015, pp.21-26.
  • Authority for advance ruling(AAR)-Procedure by Sunil Moti lala. The Chamber’s Journal, April 2015, pp.9-15.
  • Authority for advance ruling-Concept & scope of advance rulings under direct tax by Paras S. Savla and Dharan V. Gandhi. The Chamber’s Journal, April 2015, pp.16-18.
  • Determinant of the variability of corporate taxation in India: An Empirical study by Chandan Karki. FIIB Business Review, October-December 2014, Vol3/4, pp.69-80
  • Evolving transfer pricing jurisprudence in India by Vispi T. Patel and Kejal P. Visharia. Bombay Chartered Accountant Journal, April 2015, pp.10-19.
  • International Taxation: Some US tax issues concerning NRIs/Us citizens by Mayur Nayak and Tarunkumar G. Singhal. Bombay Chartered Accountant Journal, April 2015, pp.47-52.
  • OMBUDSMAN- A Road seldom taken by Manish R. Gadia and Jinit R. Shah. The Chamber’s Journal, April 2015, pp.106-113.
  • Service Tax: Transitional issues: Amendment in reverse charge provisions by Puloma D. Dalal and Bakul Mody. Bombay Chartered Accountant Journal, April 2015, pp.53-54.
  • Settlement commission-Why and who can approach settlement commission by Sanjay R. Parikh. The Chamber’s Journal, April 2015, pp.19-23.
  • VAT: Refund under MVAT act, 2002 by G.G. Goyal and C.B. Thakur. Bombay Chartered Accountant Journal, April 2015, pp.59-60.
  • What can settlement commission do? By Ajay R. Singh. The Chamber’s Journal, April 2015, pp.24-34.
     
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