1. Accountancy

• Split accounting – how is a convertible instrument accounted for? By Dolphy D’Souza. Bombay Chartered Accountant Journal, August 2023, pp.65-67.

2. Audit

• Restatement of financial statements – Auditor’s considerations by Deepa Agarwal. Bombay Chartered Accountant Journal, August 2023, pp.31-35.

3. Economics

• Agriculture’s dependency on monsoon rainfall in India by Kasyap Gupta, Sunil Kumar and Sarthak Gulati. RBI Bulletin, August 2023, pp.99-114.
• Foreign direct investment, trade openness, and economic growth – an empirical investigation of India by Manoj Kumar Agarwal and Waheedullah Hemat. Economic & Political Weekly, September 2, 2023, pp.59-64.
• New era of industrial policy is here: are you prepared? By Willy C. Shih. Harvard Business Review, September-October 2023, pp.67-75.

4. Investment

• Mergers and acquisitions – strategies and execution by Maitri Thakkar and Pratima Singh. Chartered Secretary, August 2023, pp.48-57.

5. Management

• Anxious micromanager: why some leaders become too controlling and how they find the right balance by Julia DiGangi. Harvard Business Review, September-October 2023, pp.52-55.
• How AI affects our sense of self: and why it matters for business by Gizem Yalcin and Stefano Puntoni. Harvard Business Review, September-October 2023, pp.130-136.
• Sustainable development through extended producer responsibility: an overview by Prajakta Gadkari. Chartered Secretary, August 2023, 94-99.

6. Taxation and Finance

• Games of skill v. game of chance – a study on GST implications on online gaming by Sri Harsha. Goods & Services Tax Cases, September 5-11, 2023, pp.19-28.
• Input tax credit for real estate sector by Sunil Gabhawalla, Rishabh Singhvi and Parth Shah. Bombay Chatered Accountant Journal, August 2023, pp.72-79.