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

1. Accountancy

    Accounting for property valuations by Steve Collings. International Accountant, May-June 2022, pp.11-13. Financial reporting dossier by Vinayak Pai V. Bombay Chartered Accountant Journal, June 2022, pp.76-82. Ind AS/IGAAP-interpretation and practical application: auditors’ responsibility when appointed date is not as per IND AS standards by Dolphy D’Souza. Bombay Chartered Accountant Journal, June 2022, pp.68-71. New standard of sustainability by Emmanuel Faber. A Plus, May 2022, pp.14-19.

2. Economics

  • Capital flows at risk: India’s experience. RBI Bulletin, June 2022, pp.73-88.
  • RBI’s account aggregators framework will revolutionise financial inclusion by Ankit Ratan. Banking Finance, June 2022, pp.27-28.
  • Role of monetary policy committee in controlling inflation by Saurabh Vinit Gaikwad. Chartered Secretary, June 2022, pp.109-113.

3. Management

  • Better approach to avoiding misconduct: use nudges to complement traditional methods risk management by Wieke Scholten, Femke De Vries and Tijs Besieux. Harvard Business Review, May-June 2022, pp.105-111.
  • CEO overconfidence and capital structure decisions: evidence from India by Hardeep Singh and Parmjit Kaur. Vikalpa The Journal for Decision Makers, January-March 2022, pp.19-37.
  • Doing Business in India: Reforms and road ahead by Anil Kumar. Chartered Secretary, June 2022, pp.46-52.

4. Taxation and Finance

  • Fatal blow to the goods and services tax by Alok Prasanna Kumar. Economic & Political Weekly, June 18, 2022, pp.10-12.
  • Individuals and tax residency in India by Vinita Krishnan & Priyanshi Choksi. The Chamber’s Journal, June 2022, pp.11-18.
  • Latest OECD transfer pricing guidelines: examine the OECD transfer pricing guidelines for multinational enterprises and tax administrations 2022 by Ava Colocho and Srinidhi Tuppal. International Accountant May-June 2022, pp.16-19.
  • Uniformity in GST law-difficult proposition for government to observe the concept of ‘one nation one tax’ by Mukul Gupta and Prateek Gupta. Goods & Services Tax Cases, June 28–July 4, 2022, pp.28-32.

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