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 January - February 2023 for the reference of Faculty/Students & Members of the Institute.
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1. Accountancy
- Association between public pension fund characteristics and pension accounting choices by Guowusn Xu, Fang-Chun Liu, Hsiao-Tang and Jerry Lin. Asian Review of Accounting, vol.30, No.4, pp.465-489.
- Ind AS/IGAAP-Interpretation and practical application - Enabling Assests by Dolphy D’Souza. BCAJ, January 2023, pp.70-71+82.
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2. Audit
- Continuing professional education and audit quality: evidence from an emerging market by Murat Ocak, Serdar Ozkan and Gokberk Can. Asian Review of Accounting, vol.30, No.4, pp.432-464.
- Technology: The new audit team member by Abhishek Agrawal. BCAJ, January 2023, pp.23-26.
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3. Economics
- MSME act,2026 – 12 compiance action points fir entities dealing with MSMEs by Sunil Gabhawalla. BCAJ, January 2023, pp.17-22.
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4. Law
- New labour code and implications for women workers by Kingshuk Sarkar and Ellina Samantroy. Economic & Political Weekly, February 4, 2023, pp.52-58.
- Securities Laws: SEBI lays down clearer guidelines on what constitutes ‘Misleading information’ by Jayant M. Thakur. BCAJ, January 2023, pp.112-114.
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5. Management
- Funding options for a Start-up by Vijay A M. The Chamber’s Journal, Janurary 2023, pp.44-47.
- Growing role of proxy advisory firms as stewards by Preeti Grover. Chartered Secretary, January 2023, pp.68-71.
- Joint board management meetings and earnings management by Dian Agustia, Iman Harymawan, Mohammad Nasih and John Nowland. Asian Review of Accounting, vol.30, No.4, pp.540-558.
- Rethink your employee value proposition offer your people more than just flexibility by Mark Mortensen and Amy C. Edmondson. Harvard Business Review, January - February 2023, pp.45-49.
- Role of stewardship and proxy firms in strengthening corporate governance by V. Balachandran. Chartered Secretary, January 2023, pp.76-82.
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6. Taxation and Finance
- Corpus donations – recent developments by Anil Sathe. BCAJ, January 2023, pp.11-16.
- Taxation aspects for Start-ups by Chandrashekhar V. Chitale. The Chamber’s Journal, Janurary 2023, pp.17-26.
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