Accountant's Browser - January 2016 - February 2016
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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 January- February 2016 for the reference of Faculty/Students & Members of the Institute.
Accounting by Real Estate Companies by Dolphy D’souza. Bombay Chartered Accountant Journal, 2016, Vol.47-B/4, pp.87-96. Changes proposed to peer review standards by ken Tysiac. Journal of Accountancy, January 2016, pp.18.
Concepts - Based education in a Rules-Based World: A Challenge for Accounting Educators by Kenneth N. Ryack and M. Christian Mastilak. Issues in Accounting Education, 2015 Vol. 30/4, pp.251-274.
Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39 by Kees Camfferman. Accounting in Europe, 2015, Vol.12,1-2, pp.1-35.
FRS 102: Ten Things You Need To Know by Helen Lloyd Accountancy, January 2016, pp.60-63.
IFRS 9: A case of Too Little Too Late. Accountancy, January 2016, pp.57.
Case To Answer: KPMG has been cleared seven years after HBOS’s failure but if the matter is reopened, the firm may still need to account for its audit work to regulators by Penny Sukhraj reports. Accountancy, January 2016,pp.14-17.
Protect us from Computer Fraud: Who Protects us from Them? SafeNet, Inc.: A Case of Fraudulent Financial Reporting by Leisa L. Marshall and James Cali. Issues in Accounting Education, 2015. Vol.30/4, pp.353-372.
Restricting Non - Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality. Accounting in Europe, 2015, Vol.12, 1-2, pp.61-86.
Small Firm Audit Partner Hiring Crisis: A Role Play for Critical Thinking and Negotiation Skills by George R. Aldhizer III. Issues in Accounting Education, November 2015. Vol.30/4, pp.275-296.
Currency Manipulation: Legal Provisions under IMF and WTO by Anshul Thakur and Shalini Kurmi. Company Law Journal, January 2016. Vol.1, pp.19-29.
FEMA Update by Mayur Nayak and Natwar Thakrar. The Chamber’s Journal, January 2016. Vol. 4/4, pp.129-131.
Game of Risk: Rising interest rates, political uncertainly, US elections and a possible Brexit all threaten to undermine growth by Chris Williamson. Accountancy, January 2016,pp.18-19.
Indian Real Estate: 2015 in Review & Gazing into 2016 by Anuj Puri. The Global Analyst, January 2016, pp. 22-25.
Introduction of Secretarial Standards - A new Era of Corporate Governance by Divesh Goyal. Chartered Secretary. January 2016, Vol. 46/01, pp.38.
SEBI (Listing Obligations and disclosure requirements) Regulations, 2015: An Analysis by Prateek Suri. Company Law Journal, January 2016. Vol.1, pp.40-45.
Secretarial Standards and Corporate Governance by Dipti Mehta. Chartered Secretary. January 2016, Vol. 46/01, pp.34-37.
Secretarial Standards for all Stakeholders by Ahlalada Rao V. Chartered Secretary. January 2016, Vol. 46/01, pp.60-67.
Dissenting Opinions of Judges in the Supreme Court by Yogesh Pratap Singh and Affoz Alam. Economic and Political Weekly, January 2016, Vol.51/5, pp.13-19.
Challenges in Sustainability and Integrated Reporting by Lies Bouten and Sophie Hoozee. Company Law Journal, November 2015. Vol.30/4, pp.373-381.
Top People in Business by Mark Zuckerberg. Fortune India, January 2016,pp.62-69.
7. Taxation & Finance
Central Excise and Customs-Case Law Update by Hasmukh Kamdar .The Chamber’s Journal, January 2016. Vol. 4/4, pp.116-117.
How to Avoid the 10% additional tax on early retirement distributions by Jillian K. Poyzer and Timothy R. Yoder. Journal of Accountancy, January 2016, pp.47-53.
International Taxation: Framework Of Sources of Exchange Of Information in Tax Matters - An Overview by Anil D. Doshi and Mayur Nayak. Bombay Chartered Accountant Journal, 2016, Vol.47-B/4, pp.44-53.
Service Tax: 30% Interest on Delayed payment of service tax: Whether Fair to Tax Payers by Puloma D. Dalal and Bakul Mody. Bombay Chartered Accountant Journal, 2016, Vol.47-B/4, pp.55-56.
VAT: “Sale Within State”- Nexus. By G.G. Goyal and C.B. Thakar. Bombay Chartered Accountant Journal, 2016, Vol.47-B/4, pp.57-62.
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