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THE CA JOURNAL

     
 
 
FROM THE PRESIDENT

My Dear Professional Colleagues, By Constitution, our nation stands for the protection and furtherance of civil rights of its citizens and today as citizens, we can express and profess the way we are. This is a significant aspect of our Constitution that needs to be celebrated and maintained. Bonds of trust and social connectedness that we feel today in our society needs to be retained. Celebrating the spirit of civil society, the policymakers have expressed their commitment time and again to safeguard our rights and independence through examples. As a professional community, we just need to stick to our priority, which is to safeguard and serve the economic interests of our nation and further the public interest....... Read more

 

EDITORIAL
PHOTOGRAPHS
OUR ACHIEVER: In The Last 69 Years Since Its Inception,
ICAI Has Done A Stellar Job: Justice (CA.) Vibhu Bakhru

ICAI IN MEDIA
FORTHCOMING EVENTS and CLASSIFIEDS
OPINION
KNOW YOUR ETHICS
ICAI ELECTIONS 2018

 

ARTICLES

AUDIT

Standards on Auditing Importance and Overview in Global
Perspective -CA. Abhijit Bandyopadhyay

Overview of Standards on Auditing
-CA. Sandeep Welling

Reviews of Historical Financial Information
-CA. Gautam Shah and CA. Mehul Mahajan

 
 
 
 
General Principles of Audit and Audit Evidence: An Overview and
Analysis -CA. Abhijit Sanzgiri
 
Risk Assessment, Audit Conclusions and Reporting
-CA. Abhay V. Kamat
 
Update on Standards on Auditing & Guidance for Audit of an Entity -Auditing and Assurance Standards Board
 
ETHICS
 
Proposed Revised Code of Ethics for Indian CAs—Keeping Pace
with the Changing Times -Ethical Standards Board of the ICAI
 
Accounting
 
Ind AS for NBFCs – Not Just an Accounting Challenge…
-CA. Manoj Kumar Vijai and CA. Prateek Mankad
 
Ind AS 115 - New Rules for Revenue Recognition under Ind AS:
An Analysis and Overview -CA. Pravin Sethia
 
GST
 
Exemption for Charitable Organisations—Interplay of Income Tax
and GST -CA. Manish Dafria
 
Risk Management
 
COSO Enterprise Risk Management (ERM) Framework and a
Study of ERM in Indian Contex
-CA. Chethan Jayantha
 
Cash-Flow-at-Risk (CFAR) Model – a Useful Tool for Risk
Management in Corporate - CA. Sonia Singal
 
International Taxation
 
The “Hard Facts” of the "Soft Charge: of Intra-Group Service
(IGS) and Possible Solutions!
-CA. Amit Dhadphale and CA. Abhishek Apte
 
 
LEGAL DECISIONS
 
CIRCULARS AND NOTIFICATIONS
 
ICAI NEWS
 
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