Volume 60, No. 1, July 2011

01

CA July 2011 cover page

02

003 Editorial

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004 - 005 Contents

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006 - 011 Presidents Message

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014 - 016 Photographs

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018 - 028 Messages

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032 - 034 The Global Challenges and Increasing Expectations from the Accountancy Profession - Göran Tidström

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040 - 046 Needs and Challenges of Accountancy Profession in CAPA Region - In Ki Joo

09

047 - 051 Sustainability and Non-Financial Reporting is the Global Need of the Hour - Alex Malley

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052 - 054 Sixty Years in a Glorious Profession - CA. V.B. Haribhakti

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055 - 058 Six Decades of Our Independence - CA. P. N. Shah

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060 - 061 Accounting Profession vis-a-vis The ICAI – Now and Then - CA. R. Balakrishnan

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062 - 066 Role of Chartered Accountants in the Current Economic Syndrome - CA. R. Bupathy

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067 - 071 Trends and Challenges in the Profession - CA. T.N. Manoharan

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072 - 074 Challenges Before the Profession The Path Ahead - CA. Sunil Talati

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075 - 078 The Next Stage in the Evolution of Business Reporting - Liv A. Watson, Brad J. Monterio

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080 - 082 Nostalgia - Role as an Auditor - Miss R. Sivabhogam

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084 - 087 Nostalgia - Some Problems Facing a Practising Accountant - R. Venkatesan

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088 - 090 Nostalgia - Role of an Accountant and Auditor in National Economy - Shri V. Narahari Rao

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092 - 094 Nostalgia - Speech at Third Annual Meeting of the Council of ICAI - Shri G. P. Kapadia

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095 - 097 Celebrations - Journey down the memory lane through glorious sixty years of western India Regional Council

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098 - 100 Celebrations - Having taken Accountancy Profession to newer heights, SIRC enters Diamond Jubilee Year

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101 - 102 Celebrations - EIRC- A Heritage of service that thrives on

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103 - Celebrations - Paving the path of progress since 1951, CIRC celebrates Diamond Jubilee with Professional Camaraderie

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104 - Celebrations - Upholding Excellence and Professional Glory, NIRC Celebrates 60th Year of its existence

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105- 112 Celebrations - Facilitating Professional Excellence and Growth Across India, Many Branches of ICAI Celebrate Golden and Silver Jubilee

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113 - 116 In-quotes - What the Leading Visiting Dignitaries said about Accountancy Profession

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117 - 126 Accounting - Differences between IFRSs and Ind AS

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127 - 128 Professional Skills - Certificate Courses offered by ICAI

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129 - 130 Know Your Ethics

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131 - 137 Legal Update - Legal Decisions

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138 - 146 Legal Update - Circulars and Notifications

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147 - 149 Opinion

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150 - 156 Taxation - Debate on characterisation of payment for purchase of Software - CA. Akash Bansal

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157 - 164 International Taxtation - Non-discrimination Clauses – A Catalyst to the growing International Trade

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165 - 167 From The Archives - On Social Responsibility of an Accountant - Shri G. P. Kapadia

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168 - 169 National Update

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170 - 171 International Update

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172 Economic Update

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173 Accountants Browser

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174 - 179 ICAI News

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180 - 186 Events

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187 - 190 How Ingratiation is Ruining Work Culture - Ashok Paudel

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192 Backpage