Volume 60, No. 2, August 2011

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CA August 2011 Cover Page

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3 Editorial

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4 - 5 Contents Page

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6 - 11 Presidents Message

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12 Readers Write

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14 - 16 Photographs

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18 Know Your Ethics

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20 - 28 CA Day Report - ICAI Celebrates Tradition of Professional Excellence, Launches New Initiatives on its 63rd Foundation Day

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30 - 48 Legal Update - Legal Decisions

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49 - 59 Legal Update - Circulars and Notifications

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60 - 65 Insurance - The Dynamics of an Evolving Environment Role of a Chartered Accountant- J. Hari Narayan

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66 - 69 Opinion - Capitalisation of interest during pre-operative period in Cable and Telecommunication Industry

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70 - 77 Accounting - Revised Schedule VI and its Comparison with Existing Schedule VI An Overview - CA. Mohammad Salim

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78 - 81 Accounting - Reforms in Government Accounting and Financial Reporting- K.P. Sasidharan

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82 - 87 Social Audit - Social Audit and Its Relevance in India - CA. Sunil Kumar Rastogi

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88 - 93 Sustainability - Assurance on Corporate Sustainability Reports - CA. Debraj Gupta & Anandaraj Saha

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94 - 105 Reporting - Enhancement of Value for Corporate Reporting in Current Competitive Era - Dr. Pradeep Kumar Singh

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106 - 112 International Taxtation - Dependent Personal Services - Relieving Dual Taxes on Income from Employment

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113 - 116 Taxtation - Point of Taxation Rules - A Study- CA. Rajendra Kumar P.

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117 - 121 Taxtation - ESOP Cost Allowability- An Issue for the Indian Companies - CA. Sarika Malhotra & CA. Shruti Madan

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122 - 126 Corp and Allied Laws - Prize Chit and Money Circulation - Banning - Scheme Act, 1978 Precautions - CA. Anshuman Bardhan

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127 - 130 Corp and Allied Laws - Limited Liability Proprietorship - CA. Vivek Raju P.

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131 - 136 Banking and Finance - Basel III The Mantra of New Economic Order - Dr. Monika Goel and Dr. Somdeo

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137 - 138 Tech For You - Developing IT Strategic Plan and Identifying Areas of Specialisation - CA. A. Rafeq

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139 Economic Update

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140 Accountants Browser

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141 - 142 National Update

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143 International Update

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144 - 150 ICAI News

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151 - 158 Events

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160 Backpage