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 March – April 2023 for the reference of Faculty/Students & Members of the Institute.
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1. Accountancy
- Ind AS/IGAAP-Interpretation and practical application – Equity vs financial liability by Dolphy D’Souza. BCAJ, March 2023, pp.62-63.
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2. Audit
- Audit trail under the companies act, 2013 by Deepa Agarwal. BCAJ, March 2023, pp.21-24+39.
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3. Economics
- Application of Growth-at-Risk (GaR) framework for Indian GDP by Sautabh Ghosh, Vidya Kamate and Ria Sonpatki. Reserve Bank Of India Bulletin, March 2023, pp.101-111.
- India’s fiscal near-term performance and medium-term imperatives by Sajjid Z Chinoy. Economic & Political Weekly, April 1, 2023, pp14-18.
- Government initiatives to improve gender equality in India by Rajroop Singh Chahal. Chartered Secretary, March 2023, pp.49-52.
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4. Investment
- Social stock exchange (SSE) – An overview by Shamik Dasgupta. Chartered Secretary, March 2023, pp.81-84.
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5. Law
- Risks posed to chartered accountants by the prevention of money laundering act, 2002 by Aditya Ajgaonkar. BCAJ, March 2023, pp.25-28+53.
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6. Management
- An exploratory research study on the implementation of 3 gender equality laws in the corporate sector in India by Nivedita Krishna. Chartered Secretary, March 2023, pp.69-74.
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7. Taxation and Finance
- Indirect taxes: GST - recent judgments and advance rulings by Naresh Sheth and Jinesh Shah. The Chamber’s Journal, March 2023, pp.114-124.
- Levy of GST on basis of classification of goods by S.V.S. Raghavendra Rao and S.V.S.N. Sasidhar Rao. Goods & Services Tax Cases, v.96/04, pp.15-20.
- Revisiting non-discrimination clause of the India – US tax treaty in light of india’s corporate tax rate reducation by Hardeep Singh Chawla. BCAJ, March 2023, pp.11-19.
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