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Index of some useful articles taken from Periodicals received during July - August 2022 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Ind AS/IGAAP- interpretation and practical application: Accounting of warrants issued by subsidiary to parent by Dolphy D’Souza. Bombay Chartered Accountant Journal, July 2022, pp.103-104.

2. Auditing

  • Interplay of schedule III and caro – Key implementation challenges for preparers of financial statements and auditors by Deepa Agarwal. Bombay Chartered Accountant Journal, July 2022, pp.50-55.

3. Economics

  • Economic models of price competition between traditional and online retailing under showrooming by Subrata Mitra. Decision, March 2022, pp.29-63.
  • Self – financialisation and the qualitative shifts in engineering education in Kerala: Exploring the Political Economy of its quantitative expansion by Manu V Mathew. Economic & Political Weekly, July 23, 2022, pp.53-59.
  • Trade credit and bank credit: Impact of Macroeconomic policy interventions by Ramesh Bhat and Samveg Patel. Economic & Political Weekly, July 30, 2022, pp.44-51.

4. Investment

  • Electronification of FX Markets – Trends in India. RBI Bulletin, July 2022, pp.161-170.
  • Social stock exchange of India: From commerce to conscience by Trisha Shreyashi. Chartered Secretary, July 2022, pp.105-112.

5. Management

  • Analysing the efficacy of governance professionals in ensuring good corporate governance practices by Puzhankara Sivakumar, Raveendrananth K and Anju Panicker. Chartered Secretary, July 2022, pp.64-68.
  • How to turn a supply chain platform into an innovation engine lessons from haier by Kasra Ferdows, Hau L.Lee and Xiande Zhao. Harvard Business Review, July – August 2022, pp.127-133.
  • Understanding influence of supply chain relationships in retail channels on risk manangement by Arisa Shaikh and Waqar Ahmed. Decision, March 2022, pp.153-176.

6. Taxation and Finance

  • Analysis of recent changesin GST – Based on the recommendations of 47th GST council meeting by Dhruvank Parikh. Goods & Services Tax Cases, August 2-8, 2022, pp.17-42.
  • Recent amendments in taxation of charitable trusts by P.N. Shah. Bombay Chartered Accountant Journal, July 2022, pp.69-75.

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