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January Cover Page
To Our Readers
Volume 53, No 7, January, 2005
FROM THE PRESIDENT
Letters To The Editor
THEME - CAATs ENSURE HIGH QUALITY AUDIT
THEME - Audit Firms—Quality Management Systems
THEME - It’s time for a re-look at Audit Quality approach
THEME - ROLE & RESPONSIBILITIES OF INDEPENDENT DIRECTORS
ACCOUNTING - HUMAN RESOURCE ACCOUNTING
ACCOUNTING - Recognition of deferred tax asset in respect of brought forward depreciation in the books of the company
TAXATION - Outsourcing of tax returns to India: AICPA guidelines
LAW - Subrogation of rights vis-à-vis guarantors
LAW - Legal Decisions
TAXATION - SERVICE TAX: CERTAIN ISSUES
TAXATION - Tax exemptions on share transactions
TAXATION - Cenvat Credit Rules 2004: Issues ahead
TAXATION - Sales Tax on Sale of DEPBs?
TECHNOLOGY - Credit Card Fraud: Causes & Cures
RISK MANAGEMENT - Enterprise Risk Management An eye opener
THEME - Strategic Risk Management
NEWS SCAN - IFAC Focuses on Corporate Governance
FOR YOUR INFORMATION - CIRCULARS
FOR YOUR INFORMATION - Council Decisions
FOR YOUR INFORMATION - Committee for Review of Education and Training
ACCOUNTING - EXECUTIVE SUMMARY OF - Guidance Note On Accounting for Employee Share-based Payments
FOR YOUR INFORMATION - Summary of Pre-Budget Memorandum– 2005
FOR YOUR INFORMATION - Inclusion of “Insurance Financial Advisory Services Under the Insurance Regulatory & Development Authority Act, 1999, including Insurance Brokerage” in the Definition of “Management Consultancy and Other Services”
FOR YOUR INFORMATION - ICAI - A Virtual Institute
FOR YOUR INFORMATION - Announcement on AAS 9, “Using the Work of an Expert”
FOR YOUR INFORMATION - China: A Brief on the Institute’s Study Tour
LAW FOR YOUR INFORMATION - LAUNCH OF THE POST QUALIFICATION COURSE IN ‘INTERNATIONAL TRADE LAWS & WORLD TRADE ORGANISATION’
REFERENCE - Accountant ’’ s Browser

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