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Accountant's Browser - May, 2018 - June, 2018

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“ACCOUNTANT’S BROWSER”
“PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE”

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

1. Accountancy

  • Accounting and Auditing : Financial Assets Recognition and Measurement by R. Venkata Subramani. Chamber’s Journal, May 2018 , pp.212-225.
  • Accounting Firms : The Next Generation by Ken Tysiac and Jeff Drew. Journal of Accountancy, June 2018, pp.26-32.
  • Estimating Expected Credit Loss Under IFRS 9 : Explore the Requirements and Application of the Standard Replacing IAS 39. A Plus, Vol.No.14/01, 2018, pp.48-49.
  • IND AS / IGAAP- Interpretation & Practical Application : Voluntary Revision of the Financial Statements by Dolphy D’souza. Bombay Chartered Accountant Journal, Vol.50-A/02, May 2018, pp.75-76.
  • Thought Leadership :The Future of Accounting by Danetha Doe. A Plus, Vol.No.14/01, 2018, pp.17.
  • What Influences the Willingness of Vietnamese Accountants to Adopt International Financial Reporting Standards (IFRS) by 2025 by Duc Phan and Mahesh Joshi. Asian Review of Accounting, Vol. No.26/02, 2018, pp.225-247.

2. Auditing

  • Round Numbers : A Fingerprint of Fraud by Mark J. Nigrini. Journal of Accountancy, May 2018, pp.36-42.

3. Economics

  • Globalization in Times of Rising Protectionism. Global Analyst, Vol.No.7/5, May 2018, pp.16-21.
  • Reserve Bank’s Policy Perceptions. Global Analyst, Vol.No.7/5, May 2018, pp.22-25.
  • Rise of China and its Implications for India by Ravi Mishra. Discussant, Vol. No.6/01, January-March 2018, pp.47-58.

4. Law

  • Cross Border Insolvency : Lessons to Learn by Akash Santosh Loya. Company Law Journal, Vol.No.1/2, 2018, pp.33-38.
  • Two-Tier Arbitration Process : Recognition Under Indian Law by Nachiketa Mittal. Company Law Journal, Vol.No.2/2, May 2018, pp.127-131.

5. Management

  • Disclosure of Pension Asset Allocation and Expected Rate of Return Management by Seokyoun Hwang and Bharat Sarath. Asian Review of Accounting, Vol. No.26/02, 2018, pp.182-207.
  • Impact of Pyramid Ownership on Earnings Management by Justin Mindzak and Tao Zeng. Asian Review of Accounting, Vol. No.26/02, 2018, pp.208-224.
  • Managing 21st Century Political Risk : Today’s Threats are More Complicated, but the Remedies Don’t Have To Be by Condoleeza Rice and Amy Zegart. Harvard Business Review, Vol. No.96/03, May-June 2018, pp.130-138.
  • Talent Management and the Dual-Career Couple : Rigid Tours of Duty are the Wrong Approach to Development by Jennifer Petriglieri. Harvard Business Review, Vol. No.96/03, May-June 2018, pp.106-113.

6. Taxation & Finance

  • Finance Act 2018 by P.N.Shah. Bombay Chartered Accountant Journal, Vol.50-A/02, May 2018, pp.19-33.
  • Penalty and Prosecution : An intrinsic Hypothesis by Bharat Raichandani. Chamber’s Journal, May 2018 , pp.73-76.
     
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