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Index of some useful articles taken from Periodicals received during February – March 2016 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting Standards: Gaps in Gaap- Treatment of Capital expenditure on Assets not owned by the company by Dolphy D’souza. The Bombay Chartered Accountant Journal, February 2016, Vol.47-B Part-5, pp.87-89.
  • Financial Sleuthing : There has been a significant increase in the demand for forensic accountants in recent years by Niamh Brennan. Accountancy Ireland, February 2016, Vol. 48/1, pp.48-49.
  • Five Steps to simplifying financial statements by Taryn Abate. CPA Magazine, December 2015, pp. 24.
  • Risk replaced by control model: Bringing leases onto the balance sheet will transform accounting but there are potential pitfalls by Veronica Poole. Accountancy, February 2016, pp.53.
  • Where Next for Reporting : considers the pace of regulatory change with the increasing demand for better reporting that differentiates by Malcolm Finn Accountancy, February 2016, pp.56-59.

2. Auditing

  • Growing role of audit committees: Audit committees should be comprised of members who are independent and objective, and yet have a clear understanding of the needs, objectives and priorities of the business by Niall May and Michael Mulholland. Accountancy Ireland, February 2016, Vol. 48/1, pp.38-39.
  • Herculean Effort : A complete rethink of the way financial reports are the authenticated is critical to put an end to pointless audits by Emile Woolf . Accountancy, February 2016, pp.71.
  • New and revised HKSAs on auditor reporting and auditor’s responsibilities relating to other information. A Plus. December 2015, Vol. 12/11, pp.48-49.
  • Out of Control : Charities must improve internal controls and minimize risk levels to prevent the loss of vital revenue to fraud by Jonathan Orchard. Accountancy, February 2016, pp.54-55.
  • Sea Change Ahead : provides an overview of the changes in store for companies and auditors in the countdown to EU audit reform by Alex Barnes. Accountancy, February 2016, pp.68-70.

3. Economics

  • When regulators overlap: Competition Commission of India and the draft Indian Financial Code 2015 by Zia Mody and Rahul Rai. Bombay Chartered Accountant Journal, February 2016, pp.10-11.
  • High Returns from Higher Education : Effect on Agricultural Income by Kshitiu Awasthi and Kiran K Bhat. Economic & Political Weekly, February 2016, pp.76-78.

4. Investment

  • Big Data and the Word of Finance by Nobin Pradhan. .CFO Connct, February 2016, pp.23-25.
  • Control in Mergers and Acquisitions : Achillies Heel of Corporate Law by Saptarshi Das. Company Law Journal, February 2016, Vol.1, pp.73-80.
  • Imposing insider trading regulations,2015 on private Companies: Warranted by Dhruva Sareen and Shreya Mathur. Company Law Journal, February 2016, Vol.1, pp.49-63.
  • Role of Information Technology in Corporate Governance by Tapas Bhattacharya. Chartered Secretary, February 2016, pp.48-51.
  • Securities Laws : Huge Penalties being levied by SEBI following a recent Supreme Court Decision by Jayant M. Thakur. Bombay Chartered Accountant Journal, February 2016, pp.75-77.
  • Shareholders’ Rights: Dividend Policy is Divided Policy by S Chandrasekaran. CFO Connect February 2016, pp.16-17.

5. Law

  • Comparative Analysis of the Listing Agreement and Chapters III & IV of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 by Rajesh Arora and Sona Rajora.Chartered Secretary, February 2016, pp.24-33.
  • Daughter’s right in Coparcenary-IV by M.L. Bhakta. The Bombay Chartered Accountant Journal, February 2016, pp.12-13.
  • Limits under the Companies Act, 2013 by Raghunath Ravi and Meenakshi N. Chartered Secretary, February 2016, pp. 52-64.

6. Management

  • Asia’s small business surge ahead : Innovation must become the rule rather than the exception and must be applied across the community by Alex Malley. INTHEBLACK, February 2016, pp. 10-11.
  • Benefits of mergers and acquisitions to strategic buyers and impact on post- merger integration by Danny Po. A Plus, December 2015, Vol. 12/11, pp. 44-45.
  • It’s Good to talk : Poor levels of trust within an organisation can sabotage its chance of success but it can be earned through clear and consistent communication. This begins with the leadership team by Alam Tyrrell. Accountancy Ireland, February 2016, pp.70-71.
  • Lacklustre report from a High-Level committee on corporate social responsibility (CSR) by T.N. Pandey. Company Law Journal, February 2016, Vol.1, pp.64-72.
  • Our Focus on ethics and governance by Dargan FitzGeald. Accountancy Ireland, February 2016, pp.66-67.
  • Question of confidence : The banking union aims to restore confidence in the banking sector by ensuring that banks are subject to consistent prudential requirements by Sarah Lane and Mark Kennedy. Accountancy Ireland, February 2016, pp.43-44.
  • Teaching Ethics : Honesty. The public good. Hot topics in today’s corporate world. In what ways do business schools teach the next generation of accountants the basics of professional integrity? by Mary Teresa Bitti and Richard Mia. CPA Magazine, January/Feburary 2016, pp.47-49.

7. Taxation & Finance

  • International Taxation: Decoding residence rule through not so rhyming poem- How Melodious is the Indian Poem-An Analysis by Mayur Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, February 2016, pp.55-62.
  • VAT: Concept of “Gross Receipts” VIS-À-VIS MVAT Rules,2005 by G.G. Goyal and C.B. Thakar. The Bombay Chartered Accountant Journal, February 2016, pp.63-65.
  • Welcome GST- Part IV VAT (GST) in the European Union (‘EU’) by Samir Kapadia. The Bombay Chartered Accountant Journal, February 2016, pp.14-16.

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