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CHARTERED
JOURNAL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
THE
ACCOUNTANT
VOLUME 68 NO. 5 PAGES-132 NOVEMBER 2019 R100
FROM THE PRESIDENT
My dear Professional Colleagues, Overarching principles like
morality, selessness, ethics and integrity guide every tiny nu-
ance of all spheres of our lives, whether it is social, political,
economic or professional....... Read more
EDITORIAL Technology – Empowering Profession
PHOTOGRAPHS
OPINION
ACCOUNTANTS’S BROWSER
ICAI INTERNATIONAL CONFERENCE - Accountancy
Profession: Catalyzing Reforms, Creating Values.
WHAT THE LEGENDS SAID - Past Presidents CA. Ashok
Kumar Chandak (2002-03) and CA. Sunil Goyal (2004-05).
KNOW YOUR ETHICS
ICAI IN MEDIA
CLASSIFIEDS
FRRB UPDATE - Common Errors found by FRRB in
implementation of AS 11: The Eects of Changes in Foreign
Exchange Rates and AS 20: Earnings Per Share.
INDUSTRY-SPECIFIC
RBI’s Account Aggregator Master Directions – Potential of
FinTech Industry - Srishti Vajpayee and CA. Madhvi Priya.
GST
Restriction on Input Tax Credit - Amendment to Rule 36 (4) of
CGST Rules. - CA. Bishan Shah.
INTERNATIONAL TAXATION
Section 94B – Tuning into BEPS Action Plan 4
- CA. Manasi Kulkarni.
TECHNOLOGY
The Tech-Savvy Accountant - Adding Value through Expertise
- Sylvia Tsen.
Key Technology Trends and their Impact on the Accountancy
Profession - Kirstin Gillon.
-Accounting’s Brave New Blockchain Frontier
- Adam Courtenay.
The Transformation of Work - Lachlan Colquhoun.
Emergence of Robotic Process Automation in Finance
- CA. Sachin Chitlange.
Technological Revolution – Implications for Small and Me-
dium Practitioners - Eamonn Siggins.
Ethical Issues in Technological Era
- CA. M. Ravindra Vikram.
Role of Accountants in Addressing Cybersecurity Risk
- CA. Dayaniwas Sharma and CA. Manu Agrawal.
AUDITING
Considerations in Organisational Design for Internal Audit
- CA. Narinder Jit Singh
CAPITAL MARKET
Insider Trading - Lens of a Fiduciary - CA. Vinay K Nayak.
LEGAL DECISIONS
CIRCULARS AND NOTIFICATIONS
ICAI NEWS
