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									                                                                                                  REFERENCE


       Accountant’s Browser
Index of some useful articles taken from Periodicals/Newspapers received during October/November
2003 for the reference of Faculty/Students & Members of the Institute.
                                                       Periodicals

                    ACCOUNTING                                        Accountancy SA, Sept. 03, pp.10-11.
     Accounting for Amalgamations- Controversial                           Companies (Auditor's Report) Order, 2003 : An
Issues by B.K. Kulkarni. CLC/IX/2003, pp.553-561.                     Appraisal Note by A.K. Biswas. Chartered Secretary, Sept.
                                                                      03, pp.1299-1305
     Case for a Single Financial Reporting
Framework and Convergence by Dr. Ashok Haldia.                             Corporate Governance and Audit Committee by
The Institute of Chartered Accountants of Sri Lanka,Vol.39/2,         Sanjiv Agarwal/ Chartered Secretary, Oct. 03, pp.1481-
2003 pp.7-11.                                                         1488.
     Comments on the FASB's Proposals on                                   Fraud Findings: Phantom Vendors by A.M.
Consolidating Special-Purpose Entities and                            Langley. Internal Auditor, Aug.03, pp.91-93.
Related Standard-setting Issues by FASB. Accounting                        Big Four suffer 16% fall in FTSE 100 fees by L.
Horizons, Vol.17, June 2003, pp.161-173.                              Fisher. Accountancy, Sept.03, pp.29-35.
     An Examination of Alternative work                                    An Insight into Peer Review Process in India By
Arrangements in Private Accounting Practice by                        Dr.N.V. Suchak. Ahmedabad Chartered Accountants,
K.E. Frank & D.J. Lowe. Accounting Horizons, Vol.17,                  Sept.03, pp.325-327.
June 2003, pp.139-151.                                                     Practicing Firms Computer Audits by Mujahid
     Guidelines for Consolidated Accounting and                       Eshai. Nepal Chartered Accountant, Vol.2,No.2, pp.-18-21.
Consolidated Supervision by RBI. Money, Banking &                          Rotation of Statutory Auditors by P.N. Shah.
Finance, Vol.45, Sept.03, pp.67-105.                                  BCAJ, Sept.03, pp.645-651.
     Implications for Accounting Research for the
FASB's Initiatives on Disclosure of Information
about Intangible Assets by FASB. Accounting Horizons,                                    ECONOMICS
Vol.17, June 03, pp.175-185.
                                                                           Codes of Conduct for Regulated Entities. Money,
     An Object-Oriented Model for Ex Ante
                                                                      Banking & Finance, Vol.44, Aug.03, pp.25-40.
Accounting Information by P.Verdaasdonk. Journal of
Information Systems, Vol.17, Spring 03, pp.43-61.                          Disinvestment of Central and State Enterprises
                                                                      : Analysis and way ahead by Nand Dhameja. Indian
     Social and Economic Responsibilities of the
                                                                      Journal of Public Administration, April/June 03, pp.171-
Professional Accountants by M.A. Baree. The Pakistan
                                                                      186.
Accountant, May-June 03, pp.37-43.
                                                                           Effects of       Financial Globalisation on
     What does the proposed International Standard
                                                                      Developing Countries : Some Empirical Evidence
for Insurance contracts mean for you? Y M. Huckles
                                                                      By Eswar Prasad. Economic & Pol. (W), Oct.11,03,
by & D. Wong. Chartered Accountant Journal, Sept.03, pp.4-6.
                                                                      pp.4319-4329.
     XBRL : Increasing the power of financial
                                                                           ERM in Practice By P.L. Walker. Internal Auditor,
reporting by Lesley Meall. Accounting & Business, Oct. 03,
                                                                      Aug. 03, pp.51-55.
pp.34-35.
                                                                           The Global Economic Environment and the
                        AUDITING                                      Indian Financial Markets. ICRA Bulletin, Money &
    Auditors and Internet Reporting by Karin Barac.                   Finance, April/Sept.03, pp.146-171.
                                                                           Globalisation and Decentralised Governance -

                                                                683
CHARTERED ACCOUNTANT                                                                                        DECEMBER 2003
            REFERENCE
Reflections on Panchayats in India By B. Chatterjee.             Companies (Amendment) Bill, 2003 By Sanjiv
Indian Journal of Public Administration, April/June 03,          Agarwal. SEBI & Corporate Laws, Vol.46, Sept.7, 2003,
pp.129-145.                                                      pp.176-186.
     Governance of Banking & Financial Services-                      Companies Act : Companies (Amendment)
Meeting the Emerging Challenges By V. Leeladhar.                 Bill, 2003-Important Changes Proposed for Public
Jl. Of the Indian Institute of Bankers, pp.4-10.                 Issue By V.L.Iyer. SEBI & Corporate Laws, Vol.46,
     Growth Models and India's Policies by K.S.                  Sept.7, 2003, pp.169-175.
Sridhar. Indian Jl. Of Public Administration, April/June 03,          Companies Act : Companies (Amendment)
pp.147-156.                                                      Bill, 2003-Review of some Proposed Amendments
     International Banking Statistics of India- March            By R.N.Laddha. SEBI & Corporate Laws, Vol.46, Sept.7,
31, 2003. RBI Bulletin, Sept.03, pp.563-581.                     2003, pp.189-198.
     Liberalisation of the Insurance Sector in India:                 Companies Act :Comments on the Companies
An Overview by Ashish Kaul. Company Law Journal                  (Amendment) Bill, 2003 By Sudhir R. Singh. SEBI &
2003(3), pp.100-105.                                             Corporate Laws, Vol.46, Sept.7, 2003, pp.198-204.
     Outsourcing vis-à-vis Financial Sector Reforms                   Companies Act :Remuneration to Independent
in India by A.K. Sarkar. Chartered Secretary, Sept.03,           Directors needs Govt's Approval under Companies
pp.1284-1287.                                                    (Amendment) Bill, 2003 By G.D. Agrawal. SEBI &
                                                                 Corporate Laws, Vol.46, Sept.7, 2003, pp.205-208.
     Technology Transfer and Innovation for
Globalisation by Shyam Sethi.Vol.42, No-1-4, 02,                      The Consumer Protect (Amendment) Act,
pp.17-23.                                                        2002-An Analysis By T.Ramappa. Consolidated
                                                                 Commercial Digest, Vol.6, part2, pp.24-27.
     Trade Policy, Agricultural Growth and Rural Poor
: Indian Experience, 1978-79 to 1999-2000 By V.N.                    Conversion of Public Company into a Private
Misra. Economic & Pol. (W), 25th Oct. 2003, pp.4588-4603.        Company By D.Dutt. Chartered Secretary, Sept.03,
                                                                 pp.1309-1312.
    WTO and Agri-Exports : Integrated Strategy for
                                                                                  MANAGEMENT
the New Millennium By A.P. Singh. Indian Jl. Of
Commerce, April/Sept.03, pp.150-158.                                  Best in the Business By P.Palety. Outlook, 15th
                                                                 Sept.03, pp.32-64.
                   INVESTMENT                                         Bonuses Boost pay for FTSE 100 Finance
                                                                 Chiefs. Accountancy, Oct.03, pp.27-32.
    Business Valuation: A Case Study of Associated                    Corporate Debts Restructuring in India By
Cement Companies Ltd. And Gujarat Ambuja                         Mahendra Jindal. Admedabad Chartered Accountants
Cements Ltd By Ashok Banerjee. Jl. Of Accounting &               Journal, July 2003, pp.232-233.
Finance, April/Sept.03, pp.83-108.
                                                                      Corporate Governance : Changing face of the
    Foreign Direct Investment Models : Empirical                 Corporate Boards in India By Dr. Sanjeev Kumar. Tax
Evidence from Italy By G.Tardivo. Jl. Of Financial               & Corporate Referencer, Sept.03, pp.275-284.
Management & Analysis, 16(1), 2003, pp.36-52.
                                                                      Excel in your professional Pursuits by Effective
    Investment in Residential House and                          Management of your time by D.K. Sheth. BCAJ, Oct.
Deduction u/s. 54 By V.K. Subramani. BCAJ, Oct.03,               03, pp.19-23.
pp.15-18.
                                                                      How to conduct a Meeting Efficiently By V.
    Regulation of Insider Trading in India By                    Sesha Ayyar. Oct. 03, pp.10-11.
D.Bhardwaj. Company Law Journal, 2003(3), pp.92-99.
                                                                      How to Pitch a Brilliant idea by K.D. Elsbach.
   The Securities Laws (Amendment) Bill, 2003.                   Harvard Business Review, September 2003, pp.117-123.
Chartered Secretary, Oct.03, pp.1515-1488.                            500 : Between the numbers of this year's BT 500
                           LAW                                   By Rajat Baran. Business Today. Nov.9,03, pp.52-64.
    Companies Act : Audit Provisions Under                            A Model for Decision support System for
                                                                 Logistics Management Planning Network


CHARTERED ACCOUNTANT                                           684                                   DECEMBER 2003
                                                                                               REFERENCE
Configuration by Dr. P. Purkayasta. Vol.42, No.1-4,
                                                                Should Multinational Audit Firms be allowed
2002, pp.47-52.
                                                            surrogate Advertising By Ramesh Chandiwala &
     Public Relations in Government by                      Rahul Roy. BS, 29/10/03, pp.10.
R.L.Malhotra. Indian Journal of Public Administration,
Jan./March 2003, pp.77-82.                                                           ECONOMICS
     The Top 50. Business World, 3rd Nov. 2003, pp.114-         World Bank-IMF Review : Will Asia lead the
120.                                                        World Growth Charge? By S. Sethuraman. HBL,
     Report of the Naresh Chandra Committee on              30/9/03, pp.8
Regulation of Private Companies and Partnership.                Reforms - for, by and of the Government by G.
Company Law Journal, 2003 (4), pp.17-95.                    Ramachandran. HBL, 1/11/03, pp.8.
     Understanding Six-Sigma: The Emerging                      Corporate Credit Portfolio: Banking assets on
Methodology in Management By Dr. Dawood M.                  the fire of Securitisation by V. Ramaswami. HBL,
Mithani. Malaysian Accountant, June/Aug. 2003, pp.2-6.      14/10/03, pp.8.
     Why Good projects Fail Anyway by N.F. Mtta.                Monetary policy in an open Economy By S.S.
Harvard Business Review, Sept.03, pp.109-114.               Tarapore. Financial Express, 15/10/03, pp.6.
                                                                Credit Policy 2003-04 By A.V. Rajwade. BS,
           TAXATION & FINANCE                               10/11/03.
                                                                RBI Securities : A Dangerous Instrument by S.S.
        Direct Tax Reforms in India Post-
                                                            Tarapore. FE, 19/11/03, pp.4
Liberalisation Scenario by A.Singh Sidhu. Indian Jl. Of
Commerce. Vol.56, April/Sept. 03, pp/.105-117.                  Reforming Economic Reform By Dani Rodrik.
                                                            ET, 21/11/03, pp.10.
    Electronic Filling of Returns of Tax Deducted
at Source Scheme, 2003. CLA, Vol.56, pp.25-28.                 Privatisation : Perils of Dithering By T.C.A.
    International Taxation by D.A. Shah. Ahmedabad          Ramanujam. HBL, 21/11/03, pp.8.
Chartered Accountants Journal, July 2003, pp.254-256.
    New Procedure for obtaining pan. Sept.03, pp.3-8.
                                                                                    INVESTMENT
    Tax Planning/Gift : Successful Tax Avoidance
Practices By T.C.A. Sangeetha. CTR,(184), 70-73.               Disinvestment in danger By P.G. Thakurta. HBL,
                                                            14/10/03, pp.8.
    Tax Reforms in India By Anil Bokil. The Indian
Journal of Commerce, April/Sept.03, pp.95-104.
    Tax Literature: Taxation of Derivatives By N.                                  MANAGEMENT
Naredi. Taxman, Oct.11-17, 2003, pp.65-73.                      A Few leaves off Corporate Governance By Dilip
    VAT on Banking Services: Mexico"s                       Kumar. HBL, 2/10/03, pp.9.
Experience By R. Schatan. International Vat Monitor,            Management of India's forex reserves by V.A.
July/Aug. 03, pp.287-294.                                   Nageswaran. HBL, 27/10/03, pp.8.
                                                                How to be a good Director By C. Hymowitz. FE,
                                                            9/11/03, pp.9.
                                                                Corporate Governance : Govt. should set exam-
NEWSPAPERS                                                  ple By J. Iyengar., 6/11/03, pp.4.
                                                                New Pension Scheme, no Panacea By R.
                  ACCOUNTING
                                                            Kannan. ET, 15/11/03.
   Accounting for the Money you make. ET,
15/10/03, pp.10.
                                                                Central Council Library
                    AUDITING
                                                                Institute of Chartered Accountant of India
   The Importance of Government Audit By S.                     E-mail-library@icai.org
Sundaresan. HBL, 2/10/03, pp.9.                                 Compiled by Purushottam, Librarian                       ■



                                                          685
CHARTERED ACCOUNTANT                                                                                         DECEMBER 2003

								
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