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168 473<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Accounting<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
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Comparative Statement of<br />
International Accounting Standards &<br />
Indian Accounting Standards<br />
Different Methods of Providing<br />
12-14<br />
Depreciation 15, 16<br />
Valuation of Long Term Investment<br />
Valuation of S<strong>to</strong>cks- Need for<br />
142-144<br />
Rational Approach<br />
Accounting Treatment of Deferred<br />
Rajiv Mukhija 226-228<br />
Entitlement of LTC/LLTC<br />
Recognition of Loss Arising From<br />
229, 230<br />
Surcharge Waived<br />
General Clarifications on<br />
310-311<br />
Accounting Standards<br />
Accounting Standard (AS) 11<br />
312-316<br />
(revised 2002)<br />
Accounting Treatment of Import<br />
318-325<br />
Duty and Voyage Expenses<br />
on Import of Dredger<br />
Government Accounting-A<br />
482, 483<br />
Re-exmination<br />
Applicability of section 370(1B)<br />
of the Companies Act, 1956 for<br />
the purposes of MAOCARO 1988<br />
484-490<br />
and Schedule VI <strong>to</strong> the Act 590-591<br />
Investments C.S. Subramanyam 592-595<br />
Accounting Abroad<br />
Accounting Standards<br />
596-602<br />
Intrepretation (ASI) 2 -3<br />
Accounting Standards<br />
603-607<br />
Intrepretation (ASI)4, 5 & 6<br />
Accounting Treatment for Leave<br />
608-612<br />
Encashment 674, 675<br />
Governmental Accounting N.D. Gupta<br />
Standards- Perspective & Naveen Gupta 676-680<br />
INDEX JULY 2002-JUNE 2003
169<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
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Harmonization of Accounting<br />
Standards<br />
Consideration of Materiality in the<br />
Application of Accrual Basis of<br />
Samir S. Mogul 681-684<br />
Accounting<br />
Accounting Standard (AS) 11<br />
877, 878<br />
(revised 2003)<br />
Guidance Note On Accounting for<br />
916-922<br />
Securitisation<br />
Guidance Note on Accounting for<br />
923-929<br />
Oil & Gas Producing Activities<br />
Accounting Treatment of<br />
Additional Interest Payable After<br />
930-939<br />
Repayment of Loan Amount<br />
Interim Financial Reporting<br />
940, 941<br />
(AS-25) H.N.Motiwalla 942-949<br />
Creative vs. Credible Accounting<br />
Accounting Treatment of<br />
O.P.Jagati 950-952<br />
Profit on Sale/lease of Houses<br />
Guidelines on Compliance with<br />
988-992<br />
Accounting Standards (AS) by Banks 993-1001<br />
Valuation of Investments 1125-1127<br />
Proposed Accounting Standard:<br />
Provisions, Contingent Liabilities and 1165-1177<br />
Contingent Assets<br />
Accounting treatment of income and<br />
expenditure incurred during 1188-89<br />
development of are body of the<br />
existing mine<br />
Understanding & Implementating<br />
Accounting Standard (AS) 22 1190<br />
Announcement<br />
Responding <strong>to</strong> Tenders, Advertisements and Circulars<br />
Revision in the manner of<br />
661<br />
functioning of the Cesura 662<br />
INDEX JULY 200022-JUUNEE 2000033
170<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Form for Empanelment of <strong>Chartered</strong><br />
<strong>Accountant</strong>s Firms for Audit 906-915<br />
of Public Sec<strong>to</strong>r Undertakings<br />
Invitation <strong>to</strong> Participate in various<br />
Research Projects of the Institute 977<br />
Merit Scholarship for Post-<br />
Qualification Courses 1075<br />
Annual Report 353-446<br />
Auditing<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Proposed Statement on<br />
Standard Auditing Practices on 17-22<br />
Comparatives<br />
Statement on Standard Auditing<br />
Practices (SAP) 10 (Revised) 344-346<br />
Using the Work of Another Audi<strong>to</strong>r 23-25<br />
Statement on Standard Auditing<br />
Practices (SAP) 24 158-160<br />
Statement on Standard Auditing<br />
Practices (SAP) 4 (Revised) 509-525<br />
Auditing and Assurance Standard<br />
(AAS) on Terms of Audit Engagement 238-241<br />
Auditing and Assurance Standard<br />
(AAS) on Communication of Audit<br />
Using the Work of Another Audi<strong>to</strong>r 242-244<br />
Auditing and Assurnace Standard<br />
(AAS) 25 491-496<br />
Auditing and Assurnace Standard<br />
(AAS) 26 798-801<br />
Auditing and Assurnace Standard<br />
(AAS) 27 802-805<br />
Auditing and Assurance Standard<br />
(AAS)4 (Revised) 806-822<br />
Auditing and Assurance Standard<br />
(AAS) Audi<strong>to</strong>r' s Report on 497-504<br />
Financial Statements<br />
Auditing and Assurance Standard<br />
(AAS) Auditing in a Computer<br />
Information Systems Environment 505-508<br />
INDEX JULY 2002-JUNE 2003
171<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
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Auditing and Assurnace Standard<br />
(AAS) 28 1002-1011<br />
Building an Effective Internal Deepiee A. Singhal &<br />
Audit Group Manish I. Pipalia 26-31<br />
Report of the CAG<br />
Peer Review: Enhancing<br />
123 156, 157 231-233 531-533 613-615<br />
Audit Quality 145-147<br />
Taking Professional Care of The Thirumoorthy<br />
Nature- The Environmental Audit Paramasivan 148-155<br />
Assurance on Sustainability Reporting Lakshmi Kant Garg 234-237<br />
Rotation of Audi<strong>to</strong>rs PN Shah 528-530<br />
Revision of Format of Audit Report<br />
Auditing Abroad Audit Risk<br />
616-619<br />
Summary of provisions of recently<br />
issued Exposure Drafts by IFAC<br />
Auditing of Derivatives in<br />
823-828<br />
Crude Oil Indices<br />
Auditing and Assurance<br />
S. Raghupathy 953-957<br />
Standard (AAS) 29 1012-1035<br />
Exposure Draft AAS-External<br />
Confirmation<br />
1016-1022<br />
Control through Scientific Audit<br />
Book Review<br />
L. Kailasam 1128-1135<br />
Contract Management<br />
"Cut Your Costs Before They Hit<br />
B.P. Ramanathan 468<br />
Your Profits" By Naresh Jand &<br />
Mr.Naveen Jand<br />
Dr.Sunil Gulati 758<br />
Classified<br />
Code of Ethics<br />
130 571 658 738 874 1001 1178 1260<br />
Code of Ethics- An Overview<br />
Conference<br />
1250, 1251<br />
All India Conference on Accounting<br />
Standards & Globalisation of<br />
Accounting Services Kolkata 277, 278<br />
INDEX JULY 200022-JUUNEE 2000033
172<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
All India conference on Fiscal &<br />
Corporate Law 343<br />
ICAI-IACEW Joint Conference,<br />
New Delhi 196<br />
ICAI-FICCI National Conference,<br />
New Delhi 197<br />
Disciplinary Cases<br />
Judgment 627-629<br />
Empanelment of Audi<strong>to</strong>rs<br />
Application for Empanelment<br />
of Audi<strong>to</strong>rs 1023-1058<br />
Finance<br />
APV- The Preferred DCF<br />
Approach Samir S. Mogul 110-117<br />
Credit Crunch and Slow Down O.M. Kejriwal 335-338<br />
Ascertaining the divisional Beta<br />
for project evaluation- the Pure<br />
Play Method- a discussion N.R. Parasuraman 546-549<br />
Venture Capital Funds are not 'Non<br />
Banking Financial Intermediaries Shalin J. Parikh 620-624<br />
Disqualification of Direc<strong>to</strong>rs under<br />
the Amended Section 274 Vineet Sharma 625, 626<br />
Securitisation and Reconstruction<br />
of Financial Assets and<br />
Enforcement of Security<br />
Interest Act 2002 Manoj Fadnis 687-694<br />
Enforcement of Bank Guarantee<br />
Limits of Court's Interference Dr.Alok Ray 836-840<br />
Salient features of the Securitisation<br />
and Reconstruction of financial<br />
Assets and enforcement of Security<br />
Interest Act, 2002 S.M. Gupta 1059-1062<br />
Financial Management<br />
Cash Management S.K.Tiwari 260-264<br />
For Your Information<br />
Empanelment of Audi<strong>to</strong>rs-<br />
Announcement by PD Committee 118<br />
INDEX JULY 2002-JUNE 2003
173<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Campus Interviews- August/<br />
September 2002 119<br />
Fiscal Law Committee<br />
Compulsory Computer Training<br />
120<br />
Programme for 250 hours for<br />
Students<br />
One day conference on "Financial<br />
121, 122<br />
Markets <strong>to</strong>wards Re-Engineering 129<br />
RBI Notifications<br />
A Scheme for selection of articled<br />
190-195<br />
clerks by Firm of CAs 198-202<br />
November 2002- Examinations<br />
Audi<strong>to</strong>rs of Non-Banking Finance<br />
203-205<br />
Companies- Announcement<br />
Entitlement <strong>to</strong> Train Articled/<br />
206<br />
Audit Clerks 207<br />
Announcements 211-214 287-289 1163 1257<br />
Discussions on Accounting Issues 282-286<br />
Examination Notification<br />
Placement service <strong>to</strong> the Members<br />
290-295 776 1082, 1083 1156<br />
of the Institute seeking jobs/<br />
Better Employment<br />
Best Presented Accounts<br />
347-350<br />
Competition<br />
Post Qualification Course in<br />
352<br />
Insurance and Risk Management/<br />
International Trade Laws and<br />
1079-1081<br />
World Trade Organizations<br />
Post-Budget Memorandum-2002<br />
on Amendments <strong>to</strong> Central<br />
447-454<br />
Sales Tax Act<br />
CMI Broad Based Exposure-Cum-<br />
Study Tour-Europe And Egypt<br />
from 20th November 2002 <strong>to</strong> 2nd<br />
455-457<br />
December 2002<br />
Scholarships from The S. Vaidyanath<br />
458, 459<br />
Aiyar Memorial Fund 460, 461<br />
INDEX JULY 200022-JUUNEE 2000033
174<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Handbook of Auditing<br />
Pronouncements<br />
Announcements from Registrar of<br />
Companies, NCT of Delhi &<br />
462 656<br />
Haryana<br />
Exeuctive Development<br />
Programme By the Continuing<br />
Committee of The ICAI; jointly<br />
466<br />
with The Dept. of Public Enterprises 469, 470<br />
Revised Training Guide<br />
Release of Compendium of Accounting<br />
563, 564 657, 658<br />
Standards As on July 1, 2002<br />
Seminar on Internal Audit and<br />
565<br />
Fraud Examination-Pune 566-567<br />
15th All India Students Conference 568-569<br />
ISA Notification 570<br />
CPE Seminar, Chennai 571<br />
15th All India Conference of<br />
<strong>Chartered</strong> <strong>Accountant</strong>s, New Delhi 573-577 642-646<br />
Procedure <strong>to</strong> be followed <strong>to</strong><br />
implement Regulation 43(3) of the<br />
<strong>Chartered</strong> <strong>Accountant</strong>s<br />
(Amendment) Regulations, 2001 647, 648<br />
National Seminar on Accounting<br />
Profession Changing Horizon- Agra 649<br />
Contribution of the S.Vaidyanath<br />
Aiyar Memorial Fund: 2002-2003 650<br />
Res<strong>to</strong>ration of Membership and<br />
Certificate of Practice 651<br />
Recently Released Publications 652<br />
CPE credit guidelines 654 728<br />
Help us <strong>to</strong> serve you better 655<br />
Seminar on Practice Development-<br />
Challenges and Diversities 686<br />
Statement On Continuing<br />
Professional Education 729-735<br />
INDEX JULY 2002-JUNE 2003
175<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Scheme for granting additional<br />
Vacancy under Regulation 43(8)<br />
Campus Interviews- February-<br />
736-738<br />
March 2003<br />
Norms for organizing CPE<br />
739<br />
Programmes<br />
Code of Conduct for <strong>Chartered</strong><br />
740, 741<br />
Accountancy Students<br />
Manda<strong>to</strong>ry Information To Be filed<br />
742-751<br />
by all practice units (Firms & Individual 975, 976<br />
practitioners) by 31st March 2003<br />
May 2003 Examination:<br />
868, 869<br />
PE-I, PE-II & Final<br />
Information Systems Audit<br />
870, 871<br />
(ISA) Course Assessment Test<br />
Invitation for Expression of<br />
872<br />
Interest<br />
Residential Executive & Professional<br />
873, 874 1077, 10781238, 1239<br />
Development Programme<br />
Norms for the formation and<br />
875, 876<br />
functioning of Study Circles within India 964-966<br />
CPE Background Materials 967, 968<br />
Professional Opportunities arising<br />
out of Finance Bill, 2003 969, 970<br />
Release of Background Material for<br />
Seminars on Accounting<br />
Standard (AS) 17, Segment Reporting 974<br />
National convention of small<br />
inves<strong>to</strong>rs at Mubai 978<br />
Membership and certificate of<br />
practice fee for the year 2003-04 1072<br />
Can we jointly not achieve zero<br />
level discrepancy? 1073-1074<br />
SIRC Seminar on Insurance- The<br />
Happening Industry: 19th April, 2003 1076<br />
ICAI & ICAN Joint Seminar: Kathm<br />
andu(Nepal), SAFA Conference:<br />
Karachi (Pakistan) 1084<br />
INDEX JULY 200022-JUUNEE 2000033
176<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Invitation for Empanelment<br />
16th All India C.A. Students'<br />
1085<br />
Conference- Chennai<br />
Views of Eminent Personalities on<br />
1086 1150-1151<br />
New Exim Policy<br />
Professional Development<br />
1147-1149<br />
Publications 1152-1153<br />
ICAI- Vision for the 21st Century<br />
Annual Monetary and Credit Policy<br />
1160<br />
2003-2004; 1161, 1162<br />
RBI Circulars<br />
Invitation for articles for<br />
1164<br />
Management and Accounting Research 1240, 1241<br />
The s<strong>to</strong>ck Exchange, Mumbai-Circular 1242, 1243<br />
Campus Interviews- August/<br />
September 2003 1244<br />
Members working in Industry in<br />
India and Abroad 1245, 1246<br />
Guidelines on Internal Audit Tours<br />
and Travel Services 1246<br />
Extracts of RBI Circulars<br />
All India Conference on Fiscal and<br />
1247<br />
Corporate Laws: Ahmedabad 1248, 1249<br />
SAFA Seminar-Colombo 1252<br />
Election 2003: Option for Polling<br />
Booths in Delhi/New Delhi, Mumbai<br />
& Kolkata 1253, 1254<br />
CMI Conference: Vishakhapatnam<br />
Professional Opportunities<br />
1255<br />
Seminar: Nagpur 1256, 1257<br />
From the President .6-8 138-141 222-225 306-308 478-480 586-588 670-672 770-772 886, 887 986, 987 1094, 1095 1186, 1187<br />
Guidance Note<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Guidance Note on the Revision<br />
of the Audit Report 659, 660<br />
INDEX JULY 2002-JUNE 2003
177<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Index 4, 5 136, 137 220, 221 304, 305 476, 477 584-585 668, 669 768, 769 884, 885 984, 985 1092, 10931184, 1185<br />
Index July 2001-June 2002 176-189<br />
Information Technology<br />
Technology <strong>Accountant</strong> 1261, 1262<br />
Law<br />
Best Way <strong>to</strong> Resolve Business<br />
Dispute<br />
Disolved Defunct Company?-<br />
K.C. Mujawdiya 173-175<br />
Beware of Bona Vacantia<br />
Sarbanes- Oxley Act of 2002<br />
Divyang P. Majumdar 265-269<br />
(An Indian Perspective)<br />
Inspection, Investigation and other<br />
Similar Provisions In the<br />
270-276<br />
Companies Act 1956<br />
Schedule XIII <strong>to</strong> the Companies<br />
Prasanth Srinivas 329-334<br />
Act-A Practical Approach<br />
Sick Companies A Changed<br />
Chinnasamy Ganesan 829-835<br />
View Sudhir Garg 1227-1230<br />
Management<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Achieving Six Sigma Through<br />
HR Strategy- A focus on Desired<br />
Organisational Practices<br />
Transformation from Accounting<br />
Dr.Dipak Bhattacharya 253-259<br />
<strong>to</strong> Management- Indian Perspective N.D.Gupta 339-342<br />
Risk Management in Banks<br />
Enterprise Governance and Risk<br />
R.S.Raghavan 841-851<br />
Management<br />
Internet, XBRL, and Online<br />
N.D.Gupta 1136-1143<br />
Business Reporting Challenges Dr.V.K.Vasal and<br />
and Opportunities Rajendra P. Srivastava 1215-1226<br />
INDEX JULY 200022-JUUNEE 2000033
178<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Members & Students<br />
15th All India Conference<br />
<strong>Chartered</strong> <strong>Accountant</strong>s-2002 208<br />
Important Service Tax Notification<br />
Applicable <strong>to</strong> Practising<br />
<strong>Chartered</strong> <strong>Accountant</strong>s 209<br />
Amendments <strong>to</strong> <strong>Chartered</strong><br />
<strong>Accountant</strong>s Regulations, 1988 210<br />
Notification 311<br />
Composition of the Standing and<br />
Non-Standing Committees for the 960-963<br />
year 2003-04<br />
Newly Elected President &<br />
Vice President of the Institute 773, 774<br />
New Publication 210 1011, 1083 1162 1260<br />
News 279-281 555-558 637-641 1231-1234<br />
Peer Review<br />
Empanelment of Reviewers<br />
Moving Towards Quality Assurance,<br />
Consistency and Transparency<br />
559-562 633-636<br />
in Attestation Services Sunil Bhargava 852-864<br />
Pho<strong>to</strong>graphs<br />
Pho<strong>to</strong>graphs on Seminar on Small<br />
296-298 578 978 1178<br />
and Medium Practitioners:<br />
Issues and Challenges'<br />
Pho<strong>to</strong>graphs of 15th All India<br />
9, 10<br />
Conference of CAs-3rd-5th January' 03 760-762<br />
Pre-Budget<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Pre-Budget Memorandum-2003 777-797<br />
Professional Opportunities<br />
Professional Opportunities<br />
arising out of introduction of Value 1063-1067<br />
INDEX JULY 2002-JUNE 2003
179<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Added Tax<br />
Professional Opportunities for<br />
<strong>Chartered</strong> <strong>Accountant</strong>s 1158, 1159<br />
Exim Policy 2002-2007<br />
Role of <strong>Chartered</strong> <strong>Accountant</strong>s in<br />
Disaster Management 1258, 1259<br />
Project<br />
ICAI- Accounting Research<br />
Foundation 127, 128<br />
Reference<br />
<strong>Accountant</strong>'s Browser 124-126 550-554 630-632 865-867 958, 9591070, 10711144-11461235-1237<br />
Report<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Proceedings of the 15th All India<br />
Conference of <strong>Chartered</strong><br />
<strong>Accountant</strong>s held on 3rd-5th January<br />
2003 at New Delhi 706-720<br />
Speech of : Shri Jaswant Singh 721<br />
"Banking, Insurance and Financial<br />
Sec<strong>to</strong>r- A vision of the Future" 722-725<br />
Address by the President, Shri<br />
Ashok Chandak at the Valedic<strong>to</strong>ry<br />
Session of the 15th All India<br />
Conference of <strong>Chartered</strong> <strong>Accountant</strong>s 726-727<br />
Major Highlights of the Report of<br />
the Committee on Corporate audit<br />
and Governance (with reference <strong>to</strong><br />
accounting profession) 752-757<br />
Speech of Hon'ble Shri V.N.Kaul,<br />
Comptroller & Audi<strong>to</strong>r General of<br />
India, 30th January, 2003- New Delhi 1068-1069<br />
Report on the Round Table<br />
conference of Bank Direc<strong>to</strong>rs and<br />
Chairman of Audit Committees 1154, 1155<br />
of Banks on 24th March, 2003<br />
INDEX JULY 200022-JUUNEE 2000033
180<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
Speech of Vice President of India<br />
Shri Bhairon Singh Shekhawat on 1098-1099<br />
Feb 22,2003<br />
Special Feature<br />
Conceptual Developments in<br />
Professional Ethics & Accountancy Marilyn Pendergast 58, 59<br />
The End Of Amateurism<br />
WTO- An appraisal of Challenges<br />
David Damant 60, 61<br />
and Opportunity for the<br />
Indian Accountancy Profession<br />
Sunil Bhargava 62-75<br />
Prominent Peer Review Practices Seema Gerotra &<br />
Around the Globe-Ensuring<br />
Quality Audit<br />
The Accountancy Profession In<br />
Mohit Baijal 76-83<br />
India- A Critical Evaluation Of<br />
where we are<br />
Abhijit Bandyopadhyay 84-88<br />
Capital Market-Future in India<br />
Fiscal Laws and Accounting Need<br />
Kamlesh Vikamsey 89-94<br />
for Convergence<br />
Growth in Income Tax Base-<br />
T.N. Manoharan 95-98<br />
A comparison of Developed Dr. D.P.S Verma and 99-104<br />
and Developing Countries Indu Jain<br />
GAAP- A Journey From Domestic Shailendra Kumar<br />
<strong>to</strong> International Platform Tiwari 105-109<br />
Taxation<br />
Legal Decisions and Analysis R. Devarajan, 32-38 166-172<br />
The Finance Act, 2002<br />
Change in Method of Valuation<br />
P.N.Shah 39-57<br />
of Investment M.K. Tewatia 161-165<br />
Future After Withdrawal of N.D.Gupta and<br />
Sec.10(20A) Naveen Gupta 245-249<br />
Value Added Tax- Issues & Concerns Ravi Kumar 250-252<br />
Demand of Cus<strong>to</strong>ms Duty Ravi Holani 326-328<br />
Post- Budget Memorandum: 2003 1114-1124<br />
INDEX JULY 2002-JUNE 2003
181<br />
THE CHARTERED ACCOUNTANT AUGUST 2003<br />
Suggestions on Report of<br />
National Task Forece 700-705<br />
Salient Features of the Finance Bill, 2003 Ved Jain 888-905<br />
MAT- A Case for Elimination R.P. Singh &<br />
C.K. Rampuria 971-973<br />
A note on value Added Tax 695-699<br />
Theme<br />
Practical Approach <strong>to</strong> Information<br />
System Audit A. Rafeq 1100-1108<br />
Information Security<br />
Views of Some Eminent<br />
Personalities on Current<br />
Developments in<br />
Deepak Rai & Shikha Rai 1109-1113<br />
Insurance Sec<strong>to</strong>r<br />
Insurance - A Booming<br />
1192-1194<br />
Professional Opportunity<br />
New Accounting Framework in<br />
N.D.Gupta 1195-1200<br />
Insurance Industry<br />
Preserving Capital & Maximising<br />
Shareholder Return in a Life<br />
R.C.Guria 1201-1208<br />
Insurance Company Manish Kumar Jain 1209-1214<br />
To Our Readers 3 135 219 303 475 583 667 767 883 983 1091 1183<br />
WTO<br />
Articles Author Name Jul-02 Aug-02 Sep-02 Oct-02 Nov-02 Dec-02 Jan-03 Feb-03 Mar-03 Apr-03 May-03 Jun-03<br />
pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no pg. no<br />
World Trade Organisation GATS<br />
Regime: Implications For the<br />
Accountancy Sec<strong>to</strong>r Sunil Bhargava 534-545<br />
INDEX JULY 200022-JUUNEE 2000033
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