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Accountant's Browser - March 2016 - April 2016

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“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

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

1. Accountancy

  • Accounting Standards : Accounting for court schemes under IND-AS & on transition date by Dolphy D’souza. The Bombay Chartered Accountant Journal, Vol.6, March 2016, pp.85-86.
  • Challenges and quality of accounting profession by Paramanada Adhikari, The Nepal Chartered Accountant , December 2015, pp.7-9.
  • IFRS 16 : Impact on total asset growth by Jeroen Van Doorsselaere. Accountancy, March 2016, pp.51.
  • Legitimacy of international public sector accounting standards (IPSASs) by Pawan Adhikari. The Nepal Chartered Accountant , December 2015, pp.10-14.
  • Significance of Shubh labh in books of accounts (A Case Study) by Pramod Kumar and Ankita Singh. Indian Journal of Accounting , December 2015, pp.21-26.
  • Time to take stock : After a trio of major IFRS releases, the standard setter needs to stop and consider its future priorities by Andrew Marshall. Accountancy, March 2016, pp.53.

2. Auditing

  • Beyond the audit : Scrutiny is increasingly on auditors but the framework in which they operate should be in the spotlight too by Ross Dixon. Accountancy, March 2016, pp.65.
  • Why audit of information System is required in Nepal ? by Gaurav Khwaunju Shrestha. The Nepal Chartered Accountant Vol. 18/2,December 2015, pp.27-32.

3. Economics

  • Do Foreign Banks in India Indulge in ‘Cream Skimming’? by Mandira Sarma and Anjali Prasad. Economic and Political Weekly, Vol. No.51/12, 19 March 2016, pp.120-125.
  • Economic Survey 2015-2016 : Towards inclusive growth to bridge gaps in educational outcomes and improved health attainment across the population. Company Law Journal , March 2016, pp.136-139.
  • Heavy Hitters Travel Light : Growing numbers of the best- performing companies are “Asset-Light”, accomplishing a lot with relatively little financial or physical capital by Geoff Colvin. Fortune India, March 2016, pp.28-29.
  • Indian Banking Sector : Gazing into the Crystal Ball by S.S. Mundra. R.B.I Bulletin, March 2016, pp.25-30.
  • Managing risks facing the economy by Tula Raj Basyal. The Nepal Chartered Accountant Vol.18/2,December 2015, pp.18-21.
  • Performance of private corporate business sector during First Half of 2015-16. . Reserve Bank of India Bulletin, February 2016, pp.21-30.
  • Productivity of state co-operative banks in India : region wise analysis by Vijay Singh Hooda. Indian Journal of Accounting Vol. 48/2, December 2015, pp.76-88.
  • Survey on International trade in banking services : 2014-15. Reserve Bank of India Bulletin, January 2016, pp.23-30.
  • Union Budget 2016-17 : Pledging to spend prudently and wisely for the people, especially for the poor and downtrodden. Company Law Journal , March 2016, pp.174-176.
  • What happened at Nairobi and why : Dismantling of Doha Development Agenda and India’s Role by Ravi Kanth. Economic & Political Weekly, Vol.51/11, 12 March 2016, pp.44-50.

4. Investment

  • Impact of Flls investment on the movement of Indian stock market under different market conditions by L. Ganesamoorthy and Aadil Hussain Baba. Indian Journal of Accounting Vol. 48/2, December 2015, pp.65-75.

5. Law

  • Corporate social responsibility under companies act 2013- A different perspective by S. Rajendran. Chartered Secretary Vol. 46/03, March 2016, pp.34-40.
  • Vacation of office of director-under companies act, 2013 by C.M. Bindal. Chartered Secretary Vol. 46/03, March 2016, pp.17-20.

6. Management

  • Corporate social responsibility reporting in India by Seema Srivastava. Indian Journal of Accounting Vol. 48/2, December 2015, pp.139-154.
  • Good Behaviour : Reporting how a company’s activities affect children is important, as corporate activities can affect their rights in a great many ways by Sarah Perrin. Accounting and Business, April 2016, pp.40-41.
  • How corporate governance affects investments decision of major shareholders in UK listed companies : Has the recent credit crunch changed the game ? by Amira Hawas and Chin-Bun Tse. Journal of Accounting, Auditing & Finance, Vol. 31/1, January 2016, pp.100-133.
  • Internal Corporate Governance and Classification Shifting Practices: An Analysis of U.K. Corporate Behavior by Alaa Zalata and Clare Roberts. Journal of Accounting, Auditing & Finance, Vol. 31/1, January 2016, pp.51-78.
  • Managing Yourself an antidote to incivility : How to protect yourself from rude colleagues by Christine Porath. Harvard Business Review, April 2016, pp. 88-91.

7. Taxation & Finance

  • Budget 2016 : Continuation of Under-Taxation and Under-Spending by S.L. Shetty. Economic and Political Weekly, Vol. 51/12, 19 March 2016, pp.15-18.
  • CENVAT credit rules, 2004 by Hasmukh Kamdar. The Chamber’s Journal Vol.4/6, March 2016, pp.108-111.
  • Direct tax dispute resolution scheme, 2016 by Ajay Singh and Hitesh R. Shah. The Chamber’s Journal Vol. 4/6, March 2016, pp.76-81.
  • Effects of Union Budget 2016 on Customs Legislations by Jayesh M. Gogri. The Chamber’s Journal Vol. 4/6, March 2016, pp.112-115.
  • Finance Bill 2016 : Proposed Amendments by Reepal Tralshawala. The Chamber’s Journal Vol. 4/6, March 2016, pp.35-45
  • Service Tax : Transfer use of intangibles : Is right to use always transferred ? by Puloma D. Dalal and Bakul Mody. The Bombay Chartered Accountant Journal (BCAJ) , March 2016, pp.61-64.
  • Start UP Taxation by Anup P. Shah. The Chamber’s Journal Vol. 4/6, March 2016, pp.53-57.
     
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