Ch9 Web Links

7182019 Ch9 Web Links

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httpwwwmhhecomfam3e Ramachandran amp Kakani

1

Chapter 9 Accounting Standards

Relevant Readings

While discussing the above chapter Instructors might like to distribute (or discuss) a few of the attached

readings links

Note Most of these are collations from the web While these readings are available as easy download

zip files for the instructorrsquos ndash yet at the same time wherever possible we have provided the web-links in

the reference note below

1)

lsquoChanges in accounting norms lead to rise in Rlys surplusrsquo(Relevant for Section 91)

2) lsquoICAI committed to implement converged standards from Aprrsquo (Can be given as a general read

for a Term I MBA Student to trigger interest and can be used for detailed discussion for Section

97)

3) lsquoImpairmentrsquo loss may come under Indian GAAP accounting (Relevant for Section 917)

4)

lsquoImpairmentrsquo loss may come under Indian GAAP accounting (Relevant for section 917)

5) lsquoRecessionrsquo accounting (Relevant for Section 912)

6)

lsquoReduce complexity of accounting norms on financial instrumentsrsquo (Can be given as a general

read for a Term I MBA Student to trigger interest and can be used for detailed discussion for

Section 917)

7)

Accounting change set to burden companies (Relevant for Section 917)

8) Accounting convergence to help desi companies raise funds abroad (Relevant for Section 919)

9)

Accounting for disasters (Relevant for Section 919 and can be given as a general read for a

Term I MBA Student to trigger interest)

10) Accounting for Intellectual Property Rights (Relevant for Section 914)

11) Accounting for rate regulated entities (Relevant for Section 919)

12) Accounting norms can do the trick for corporate profitability (Can be given as a general read for

a Term I MBA Student to trigger interest)

13)

Accounting rules get tough on lsquowindow dressingrsquo(Can be given as a general read for a Term I

MBA Student to trigger interest)

14)

Accounting Standard and Inflation Accounting-An Indian Perspective (Can be given as a general

read for a Term I MBA Student to trigger interest)

15) Accounting standards (Relevant for Section 912)

16) Accounting standards roadmap released (Relevant for section 92)




2

17) Accounting Fooled again (Can be given as a general read for a Term I MBA Student to trigger

interest)

18) Adjustments to book profits (Relevant for Section 913)

19) Altering revenue recognition norms (Relevant for Section 911)

20)

Applications of Human Resource Accounting in the Present Business Scene (Can be given as a

general read for a Term I MBA Student to trigger interest)

21) Are we really ready for IFRS (Can be given as a general read for a Term I MBA Student to

trigger interest)

22) Audit firms of listed cos may have to rotate partners (Can be given as a general read for a Term I

MBA Student to trigger interest and can be used for detailed discussion for Section 93)

23) Audit reservations on corporates extend beyond forex accounting (Relevant for Section 98)

24) Auditing fair value (Can be given as a general read for a Term I MBA Student to trigger interest)

25)

Banks on way to meet IFRS April deadline (Relevant for Section 919)

26) Banks on way to meet IFRS April deadline (Relevant for Section 919)

27)

Benchmarks for internal audit (Can be given as a general read for a Term I MBA Student to

trigger interest)

28) Breather for India Inc as AS 11 deferred to 2011(Relevant for Section 917)

29) Budget and accounts (Can be given as a general read for a Term I MBA Student to trigger

interest)

30) CA institute clears 7 accounting norms for IFRS convergence (Relevant for Section 919)

31)

Capitalization of Borrowing Cost (Relevant for Section 912)

32) Capitalization of Borrowing Cost Murky Waters Ahead (Relevant for Section 912)

33) Challenges in lease accounting (Relevant for section 917)

34) Changes to compliance norms (Relevant for Section 92)

35)

Checking accounting gimmicks (Can be given as a general read for a Term I MBA Student to

trigger interest and can be used for detailed discussion for Case 5)

36)

Comments on Auditing (Can be given as a general read for a Term I MBA Student to trigger

interest)

37)

Concept of lsquofair valuersquo clouds IFRS entry (Relevant for Section 917)

38) Conflicting standards (Relevant for Section 93)

39) Consolidation of promoter-driven companies (Relevant for Section 915)

40) Coordinated regulation (Relevant for section 919)

41) Core panel for two sets of accounting standards (Relevant for Section 93)




3

42) Critical Analysis of Accounting Standards vis-agrave-vis Corporate Governance practice in India(Can

be given as a general read for a Term I MBA Student to trigger interest and can be used for

detailed discussion for Case 5 Section 93)

43) Deferred Taxation in India(Relevant for Section 913)

44)

Dimensions of lsquode factorsquo control (Relevant for Section 915)

45) Disclosure under ldquoManagementrsquos discussion and Analysisrdquo in India (Can be given as a general


Section 97)

46) Does DTC address IFRS issues(Relevant for Section 919)

47)

EARNINGS MANAGEMENT AND DEFERRED TAX (Relevant for Section 913)

48) Ensuring Overall Quality of General Purpose Financial Statements (Relevant for Section 93)

49) Ernst amp Young faces inquiry over Lehman audit (Relevant for Case 5)

50)

Excellence in Financial Reporting ndash Role of Accountancy Profession in India (Relevant for

Section 91)

51) Financial Reporting Based on Fair Value An Overview (Can be given as a general read for a


52)

Forensic accounting An Overview (Can be given as a general read for a Term I MBA Student to

trigger interest and can be used for detailed discussion for Section 91)

53) FT briefing IFRS explained (Relevant for Section 919)

54) Globalization of Diverse accounting Standards (Can be given as a general read for a Term I


55)

Government Grants (Relevant for section 99 )

56) Govt to come out with roadmap to help cos adopt IFRS norms (Relevant for Section 919)

57) How can IFRS impact PampL topline (Relevant for Section 919)

58) Human Resource Accounting (Can be given as a general read for a Term I MBA Student to

trigger interest)

59) IASB presses ahead with joint venture rule (Relevant for Section 915)

60) IASB rules to hit profit reporting (Relevant for Section 917)

61)

ICAI holds 2 auditors guilty in GTB scam case (Relevant for Case 5)

62) ICAI may get into a tug of turf with ICSI (Can be given as a general read for a Term I MBA

Student to trigger interest)

63) ICAI must take more resources to restore faith in auditors Gupta (Can be given as a general read

for a Term I MBA Student to trigger interest)




4

64) ICAI plans to tighten rules on auditorsrsquo tenure (Can be given as a general read for a Term I MBA

Student to trigger interest and can be used for detailed discussion for Case 5)

65) ICAI seeks details from 12 affiliates of global audit firms (Can be given as a general read for a


66)

ICAI working a second report on Satyam (Can be given as a general read for a Term I MBA


67) ICAI audit firms against autonomy to govt banks in choosing auditors (Can be given as a

general read for a Term I MBA Student to trigger interest and can be used for detailed discussion

for Case 5)

68)

IFRS 1 First time adoption (Can be given as a general read for a Term I MBA Student to trigger

interest and can be used for detailed discussion for Section 919 )

69) IFRS convergence CBDT to start talks with CA institute (Relevant reading for Section 919)

70)

IFRS impact on retail sector (Can be given as a general read for a Term I MBA Student to trigger

interest and can be used for detailed discussion for Section 919)

71) IFRS rules offer big biz opportunity (Relevant for Section 919 )

72)

IFRS will change accounting practice for Financial Assets (Relevant for Section 917)

73)

Ignorance of accounting misstatements (Can be given as a general read for a Term I MBA


74) Income during construction period (Relevant for Section 912)

75) India should adopt IFRS without changes Ernst amp Young (Relevant for Section 919)

76)

India to delay overhaul of accounting rules (Relevant for Section 919)

77)

India IFRS and the US GAAP Accounting Standards Some Random Reflections (Relevant for

Section 919)

78) Indian Pharmaceutical industry Accounting and Disclosure Practice of Intellectual Property

(Relevant for Section 914)

79) Intangible Assets An Introduction (Relevant for Section 914)

80) Is India ready for IFRS (Relevant for section 91)

81) Key Differences - IFRS amp Indian GAAP (Can be given as a general read for a Term I MBA


82) Lease of strife (Relevant for Section 919)

83) Liabilities = income (Relevant for Section 98 and Section 99)

84) M to M is more than mood swings ( Relevant for Section 917)

85)

Measuring credit risk (Relevant for Section 919)

86) Merciless scrutiny (Can be given as a general read for a Term I MBA Student to trigger interest)




5

87) Now a standard for agriculture (Relevant for Section 917)

88) Number game at Satyam (Can be given as a general read for a Term I MBA Student to trigger


89) Post balance-sheet events (Relevant for Section 97)

90)

Practice of Environmental Accounting in India An Overview (Can be given as a general read for


91) Price Waterhouse responds to financial reporting review board (Can be given as a general read

for a Term I MBA Student to trigger interest and can be used for detailed discussion for Case 5)

92) PricewaterhouseCoopers hides behind client confidentiality (Can be given as a general read for a

Term I MBA Student to trigger interest and can be used for detailed discussion for Case 5)

93) Public sector insurers well capitalised under new reporting norms (Can be given as a general read


94)

Recession accounting (Relevant for section 97)

95) Regulator starts probe into PwC and EampY (Can be given as a general read for a Term I MBA


96)

Related party transactions (Can be given as a general read for a Term I MBA Student to trigger


97) Relying on audit done by others (Can be given as a general read for a Term I MBA Student to


98) Retaining audit evidence (Can be given as a general read for a Term I MBA Student to trigger

interest)

99) Revise simplify and see it through (Relevant for Section 93)

100) Roadmap under preparation to meet IFRS deadline (Relevant for Section 919)

101) Role of the Chartered Accountancy Profession ndashA Look Ahead (Can be given as a


102) Rule versus principle (Relevant for section 919)

103) Sarbanes Oxley Act Redefined Auditor Role (Relevant for Section 919)

104)

Satyam effect ICAI decides on deterrent action against CA firms (Relevant for section 93 and

can also be given as a general read for a Term I MBA Student to trigger interest)

105) Satyam scam Forensic auditors yet to complete report (Can be given as a general read


106) Satyameva jayate (Can be given as a general read for a Term I MBA Student to trigger

interest and can be used for detailed discussion for Case 5)




6

107) Should accounting be driven by economic conditions (Can be given as a general read for a


108) Simple manipulation of revenues amp earnings (Can be given as a general read for a Term

I MBA Student to trigger interest and can be used for detailed discussion for Case 5)

109)

Tax implications of IFRS convergence being studied (Relevant for Section 913 and

Section 919 and for Case 5)

110) The effects of changes in AS 11 rules (Relevant for Section 912)

111) The IFRS Challenge (Relevant for Section 919)

112) The importance of consistency (Relevant for Section 94)

113) The Indian Probe League (Relevant for Section 911)

114) The shell-kernel divide (Relevant for Section 913)

115) Transfer price for the purpose of segment reporting (Relevant for section 917)

116)

Truth failed (Can be given as a general read for a Term I MBA Student to trigger interest and

can be used for detailed discussion for Case 5)

117) Two sets of accounting standards under Cos Act (Relevant for Section 92)

118) Understanding different values (Relevant for Section 95 912 and 914)

119)

Unraveling FAS 141 Is it Tangible (Relevant for Section 919 and Section 914)

120) W ho will gain from AS-11 change (Relevant for section 917 )

121) Watchdog raps KPMG over early audit sign-off (Can be given as a general read for a Term I


122)

When a management is intent on committing fraudhellip (Can be given as a general read for a


123) Whither the auditors (Can be given as a general read for a Term I MBA Student to trigger


124) Will IFRS reduce cost of capital (Relevant for Section 919)




2

17) Accounting Fooled again (Can be given as a general read for a Term I MBA Student to trigger

interest)

18) Adjustments to book profits (Relevant for Section 913)

19) Altering revenue recognition norms (Relevant for Section 911)

20)

Applications of Human Resource Accounting in the Present Business Scene (Can be given as a


21) Are we really ready for IFRS (Can be given as a general read for a Term I MBA Student to

trigger interest)

22) Audit firms of listed cos may have to rotate partners (Can be given as a general read for a Term I

MBA Student to trigger interest and can be used for detailed discussion for Section 93)

23) Audit reservations on corporates extend beyond forex accounting (Relevant for Section 98)

24) Auditing fair value (Can be given as a general read for a Term I MBA Student to trigger interest)

25)

Banks on way to meet IFRS April deadline (Relevant for Section 919)

26) Banks on way to meet IFRS April deadline (Relevant for Section 919)

27)

Benchmarks for internal audit (Can be given as a general read for a Term I MBA Student to

trigger interest)

28) Breather for India Inc as AS 11 deferred to 2011(Relevant for Section 917)

29) Budget and accounts (Can be given as a general read for a Term I MBA Student to trigger

interest)

30) CA institute clears 7 accounting norms for IFRS convergence (Relevant for Section 919)

31)

Capitalization of Borrowing Cost (Relevant for Section 912)

32) Capitalization of Borrowing Cost Murky Waters Ahead (Relevant for Section 912)

33) Challenges in lease accounting (Relevant for section 917)

34) Changes to compliance norms (Relevant for Section 92)

35)

Checking accounting gimmicks (Can be given as a general read for a Term I MBA Student to

trigger interest and can be used for detailed discussion for Case 5)

36)

Comments on Auditing (Can be given as a general read for a Term I MBA Student to trigger

interest)

37)

Concept of lsquofair valuersquo clouds IFRS entry (Relevant for Section 917)

38) Conflicting standards (Relevant for Section 93)

39) Consolidation of promoter-driven companies (Relevant for Section 915)

40) Coordinated regulation (Relevant for section 919)

41) Core panel for two sets of accounting standards (Relevant for Section 93)




3





44)




Section 97)


47)




50)


Section 91)



52)






55)





trigger interest)



61)









4





66)





for Case 5)

68)




70)




72)


73)





76)


77)


Section 919)










85)






5





90)









94)




96)






interest)







104)










6





109)









116)





119)





122)









3





44)




Section 97)


47)




50)


Section 91)



52)






55)





trigger interest)



61)









4





66)





for Case 5)

68)




70)




72)


73)





76)


77)


Section 919)










85)






5





90)









94)




96)






interest)







104)










6





109)









116)





119)





122)









4





66)





for Case 5)

68)




70)




72)


73)





76)


77)


Section 919)










85)






5





90)









94)




96)






interest)







104)










6





109)









116)





119)





122)









5





90)









94)




96)






interest)







104)










6





109)









116)





119)





122)









6





109)









116)





119)





122)






Documents

Ch9 Web Links