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Accountant's Browser - March, 2018 - April, 2018

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Index of some useful articles taken from Periodicals received during March- April 2018 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Ind AS/IGAAP-Interpretation & Practical Application by Dolphy D’souza. Bombay Chartered Accountant, Vol.49-B/6, March 2018, pp.93-97.
  • Insurance Reporting Explains the Impact of the Upcoming IFRS 17 Standard on Insurance Companies from New Disclosure Requirements to the Measurement Approach by David Holliday. Accountancy, Vol.160/1496, March 2018, pp.56-60.

2. Auditing

  • First Year Experiences with Revised Auditor’s Reports, A Plus, Vol.13/11, 2017, pp.42-45.
  • Internal Audit : Standing Outside by Ian Peters. . Accountancy, Vol.160/1496, March 2018, pp.70-71.
  • More Effective Approach for Internal Audit : Fostering Collaboration Across 3 Lines of Defense can Optimize Resources and Technology for Risk Management by Jason Pett and Danielle Poritz. Journal of Accountancy, March 2018, pp.28- 32.

3. Economics

  • Budget 2018-19 : In a Macroeconomic Bind by C.P. Chandrashekhar. Economic & Political Weekly, Vol.53/9, 3 March 2018, pp.22-24.
  • Economic Survey 2017-2018 : Towards India Regaining its Status as the Fastest Growing Major Economy. Company Law Journal, Vol.1/3, March 2018, pp.53-80.
  • Emerging Markets : The time has come? by James Kynge. IMA CFO Connect, Vol.13/02, March 2018, pp.30-33.
  • Is Lack of Competition Strangling the U.S. Economy? by David Wessel. Harvard Business Review, March-April 2018, pp.107-114.
  • Monetary Policy Statement for 2017-18 : Sixth Bi-Monthly Monetary Policy Statement, 2017-18 Resolution of the Monetary Policy Committee (MPC) Reserve Bank of India, Reserve Bank of India Bulletin, Vol.72/2, February 2018, pp.1-5.

4. Investment

  • Are BuyBacks Really Short changing Investment? : What the Argument Against Stock Repurchases Gets Wrong by Jesse M. Fried and Charles C.Y. Wang. Harvard Business Review, March-April 2018, pp.88-95.

5. Law

  • Combination under Competition Act 2002 : Role and Impact in M & A by Janak Bathiya & Karan Thakker. The Chamber’s Journal, Vol.6/6, March 2018, pp.133-141.
  • Companies (Amendment) Act,2017- Important Amendments Which have Relevance from Audit by Prammod S. Prabhudesai. Bombay Chartered Accountant, Vol.49-B/6, March 2018, pp.25-33.
  • Independent Directors and Gender Diversity on the Corporate Board : The Recent Trend by D.S. Sengar. Company Law Journal, Vol.1/3, March 2018, pp.109-128.
  • Mergers and Acquisitions : Companies Act Framework and Broad Process by Shailesh Baithiya and Anand Bathiya. The Chamber’s Journal, Vol.6/6, March 2018, pp.9-16.

6. Management

  • Co-Creating the Employee Experience by Lisa Burrell. Harvard Business Review, March-April 2018, pp.54-58.
  • Digital : When the Answer Lies in Business Models by Jaspreet Bindra. IMA CFO Connect, Vol.13/02, March 2018, pp.16-19.

7. Taxation/Finance

  • Decoding GST : IGST Framework- Constitutional Aspects by Sunil Gabhawalla and Rishabh Singhvi. Bombay Chartered Accountant, Vol.49-B/6, March 2018, pp.56-62.
  • Tax Planning Versus GAAR : In Relation to Mergers and Acquisitions (M&As) by Naresh Ajwani. The Chamber’s Journal, Vol.6/6, March 2018, pp.56-65.
  • Union Budget 2018-2019 : Ensuring that Benefits Reach Eligible Beneficiaries and are Delivered to them Directly, Company Law Journal, Vol.1/3, March 2018, pp.81-108.
  • Whether and When a Debt can be Considered Bad for Tax Deduction Purposes by Patrick Kwong and Kathy Kun. A Plus, Vol.14/2, February 2018, pp.48-49.
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