Accountant's Browser - October 2016 - November 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 October- November 2016 for the reference of Faculty/Students & Members of the Institute.
Accounting and the ‘Insoluble’ Problem of Health-Care Costs by Florian Gebreiter and Laurence Ferry. European Accounting Review, Vol. 25/4, December 2016, pp. 719-733.
Accounting Standards GAPS in GAAP : Acquisition date Vs. Appointed Date by Dolphy D’souza. The Bombay Chartered Accountant Journal, October 2016, pp.90-92.
FRS 102 : Pension Plans and Deficits by David Davison . Accountancy, October 2016, pp. 48-51.
IFRS Adoption, Extent of Disclosure, and Perceived Corruption : A Cross- Country Study by Muhammad Nurul Houque and Reza M. Monem. The International Journal of Accounting, Vol. 51/3, September 2016, pp. 363-378.
Audit Processes take Flight : The Updated COSO Internal Control-Integrated Framework is at the Heart of Boeing’s internal Audit Work by Tim Boyle and Dennis Applegate. Internal Auditor, October 2016, pp. 35-41.
Auditor: A Growing Trend Towards the Application of Artificial Intelligence in Auditing is Enabling Auditors to Automate Tasks that have been Conducted Manually for Years by James Kelly. A Plus, Vol. 12/7, July 2016, pp.27-31.
Big Data Internal Auditors : Today’s data Analytics expand Auditor’s Ability to Tap into all Types of Information Generated by the Organization by Lorraine Lee. Internal Auditor, October 2016, pp. 20-21.
Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms by John Ziyang Zhang and Yangxin Yu. European Accounting Review, Vol. 25/4, December 2016, pp. 793-814.
IsInternal Audit in your Audit Universe? : The Activity should be Subject to the same Objective Assurance as other Valuable, Risk-Oriented Functions by Paul Sobel. Internal Auditor, October 2016, pp.22-24.
3. Cost Accounting
Cost Accounting for War : Contracting Procedures and Cost-Plus Pricing in WWI Industrial Mobilization in Italy by Gloria Vollmers and Valerio Antonelli. European Accounting Review, Vol. 25/4, December 2016, pp.735-770.
Asset Quality of Indian Banks : Way Forward by N.S. Vishwanathan .Reserve Bank of India Bulletin, October 2016, pp.91-100.
Challenges in Developing the Bond Market in BRICS by R. Gandhi. Reserve Bank of India Bulletin, October 2016, pp.59-64.
Guidelines on ‘ON TOP’ Licensing of Universal Banks in the Private Finance Sector : A Critical Appraisal by Dhruva Sareen. Company Law Journal, October 2016, pp.16-20.
Public Sector Banks are Adrift by T.T. Ram Mohan. Economic and Political Weekly, Vol.51/42, October 15, 2016, pp. 10-11.
Corporate Governance under SEBI (LODR) Regulations, 2015 Vis-a Vis the Companies Act, 2013 by Shailashri Bhaskar. Chartered Secretary, Vol. 46/10, October 2016, pp. 30-33.
SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 by Rakesh Wadhwa. Chartered Secretary, Vol. 46/10, October 2016, pp.19-26.
6. Management and Accounting
Rise and Fall of Management Accounting Systems : A Case Study Investigation of EVA by Josie McLaren and Tony Appleyard. The British Accounting Review, Vol.48/3, September 2016, pp. 341-358.
Anatomizing the Dynamics of Societal Behaviour Towards E-Waste Management and Recycling Initiatives: A Case Study of Kolkata, India by Shaunak Roy. Management and Labour Studies, Vol. 41/1, February 2016, pp.19-36.
Leadership: 5 things leaders should never say : To avoid alienating your employees, especially your best young talent, try these alternative approaches for better communication by Jennifer Wilson. Journal of Accountancy, October 2016, pp. 31-39.
Performance Management Revolution : The Focus is Shifting from Accountability to Learning by Peter Cappelli and Anna Tavis. Harvard Business Review, October 2016, pp.58-67.
Waste management : A Reverse Supply Chain Perspective by Jayashree Mahajan and Asoo J Vakharia. Vikalpa, Vol. 41/3, July-September 2016, pp.197-208.
Why Leadership Training Fails and What to do About It by Michael Beer and Magnus Finnstrom. Harvard Business Review, October 2016, pp. 46-57.
8. Taxation and Finance
Controversies: Need for Deposits under Capital Gain Accounts Scheme by Pradip Kapasi and Gautam Nayak.The Bombay Chartered Accountant Journal, October 2016, pp.49-53.
Future of Transfer Pricing by T.P. Ostwal. The Chamber’s Journal, Vol. 5/1, October 2016, pp. 20-25. Goods and Services Tax- Business Transformation & Drivers of Economic Growth by Sanjay Malhotra.Chartered Secretary, Vol. 46/10, October 2016, pp. 77-79.
International Taxation : Transfer Pricing Documentation- Country by Country Reporting- An Overview by Mayur B. Nayak and TarunKumar G. Singhal. The Bombay Chartered Accountant Journal, October 2016, pp. 55-64.
Penalties under Transfer Pricing Provisions by Manoj C. Shah and Bhadresh Doshi. The Chamber’s Journal, Vol. 5/1, October 2016, pp.126-129.
Service Tax Impact on Services Provided by Government / Local Authority by Karan Shah and Chintan Shah. Ahmedabad Chartered Accountant, Vol. 40/6, September 2016, pp.374-378.
Transfer Pricing Issues and Controversies by Jiger Saiya and Abhay Kumar.The Chamber’s Journal, Vol. 5/1, October 2016, pp. 66-72.
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