• 3 New Series during the year [International Taxation – MLI Series; Accountancy and Audit – CARO 2020 Series; Practice Management and Technology – Digital Workplace Series].
• 2 Reader Surveys.
• A Unique Industry Article – JDA Structuring: A 360-degree View.
• Annual Special Issue – Effects of the Pandemic on the CA Profession, the Economy, and the Human Psyche [July 2021].
• Cryptocurrencies – Covered holistically under the sections on Laws and Business, Taxation & Accounts and Audit.
At a Glance: Listing of Articles Published in Volume 53
Accountancy and Audit
• Revisiting Auditing Standards [April, 2021]
• Audit: Building Public Trust [June, 2021]
• CARO 2020 Series: New Clauses and Modifications: Property, Plant & Equipment & Intangible Assets [June, 2021]
• Auditor’s Reporting – Unveiling the Ultimate Beneficiary of Funding Transactions [July, 2021]
• Covid Impact on Internal Controls Over Financial Reporting [August, 2021]
• CARO 2020 Series: New Clauses and Modifications – Inventories and Other Current Assets [August, 2021]
• CARO 2020 Series: New Clauses and Modifications- Loans & Advances, Guarantees & Investments [October, 2021]
• Going Concern Assessment by Management [October, 2021]
• Auditors Evaluation of Going Concern Assessment [November, 2021]
• CARO 2020 Series: New Clauses and Modifications – Deposits, Loans and Borrowings [November, 2021]
• CARO 2020 Series: Frauds and Unrecorded Transactions [December, 2021]
• Accounting Treatment of Cryptocurrencies [December, 2021]
• NOCLAR (Non-Compliance with Laws and Regulations) [December, 2021]
• CARO 2020 Series: Non-Banking Finance Companies (NBFCs) [Including Core Investment Companies] [January, 2022]
• Audit Quality Maturity Model – What is Your Score? [February, 2022]
• CARO 2020 Series: Reporting on Financial Position [February, 2022]
• Auditor’s Reporting – Group Audit and Using the Work of Other Auditors [March, 2022]
• Internal Control Considerations for Upcoming Audits [March, 2022]
• The ESG Agenda and Implications for C-Suite and Corporate India [March, 2022]
• CARO 2020 Series: Resignation of Statutory Auditors and CSR [March, 2022]
Corporate and Other Laws
• Cognizance of the Offence of Money-laundering [April, 2021]
• Understanding Prepack Resolution [April, 2021]
• Valuation of Contingent Consideration [August, 2021]
• Introduction to Accredited Investors – The New Investor Diaspora [August, 2021]
• Special Purpose Acquisition Companies – Accounting and Tax Issues [September, 2021]
• Implications of Key Amendments to Companies Act, 2013 on Management and Auditors [September, 2021]
• India’s Macro-economic & Financial Problems and Some Macro-level Solutions [September, 2021]
• Empowering Independent Directors [October, 2021]
• Person in Control (PIC): New Modification in the Entity [November, 2021]
• SEBI Tightens Regulations for Related Party Transactions – Key Amendments and Auditor’s Responsibilities [January, 2022]
• Do Conglomerate Structures Facilitate Business Efficiency? [January, 2022]
Direct Taxes
• Covid Impact and Tax Residential Status: The Conundrum Continues [April, 2021]
• I Had a Dream [April, 2021]
• Changes in Partnership Taxation in Case of Capital Gain by Finance Act, 2021 [May, 2021]
• JDA Structuring: A 360-degree View [May, 2021]
• Unfairness and the Indian Tax System [June, 2021]
• Faceless Regime under Income-tax Law: Some Issues and the Way Forward [July, 2021]
• Slump Sale – Amendments by Finance Act, 2021 [July, 2021]
• Should Charity Suffer the Wrath of Section 50C? [August, 2021]
• The Ghost of B.C. Srinivasa Setty is not yet Exorcised in India [February, 2022]
• Does Transfer of Equity Shares Under Offer for Sale (OFS) During the Process of Listing Trigger any Capital Gains? [February, 2022]
• Fungibility Of Direct Tax and Indirect Tax For Individual Income Taxpayers And Income Tax Returns Filers [March, 2022]
International Taxation
• MLI Series: Introduction and Background of MLI, Including Applicability, Compatibility and Effect [April, 2021]
• MLI Series: Dual Resident Entities – Article 4 of MLI [May, 2021]
• MLI Series: Anti-tax Avoidance Measures for Capital Gains: Article 9 of MLI [June, 2021]
• MLI Series: MAP 2.0 – Dispute Resolution Framework under The Multilateral Convention [August, 2021]
• MLI Series: Analysis of Articles 3, 5 & 11 of the MLI [September, 2021]
• MLI Series: Article 13: Artificial Avoidance of PE through Specific Activity Exemption [October, 2021]
• TLA 2021 – A Dignified Exit from a Self-Splashed Mess: An Analysis of Reversal of Retrospective Amendment [October, 2021]
• MLI Series: Article 10 – Anti-Abuse Rule for PEs Situated in Third Jurisdictions (Part 1) [December, 2021]
• Value chain analysis – Adding Value to Arm’s Length Principle [December, 2021]
• MLI Series: Article 10- Anti-Abuse Rule for PEs Situated in Third Jurisdictions (Part 2) [January, 2022]
• MLI Series: Purpose of a Covered Tax Agreement, Prevention of Treaty Abuse: Article 6 and 7 of MLI [February, 2022]
Practice Management and Technology
• Rolling out ‘Coaching’ in Professional Services Firms [April, 2021]
• Youtube- How to Use it As a Branding Tool [May, 2021]
• Strategy: The Heart of Business – Part II [May, 2021]
• Personal Branding for CAs [May, 2021]
• Creating Your Digital Persona on Twitter #tweetandgrow [July, 2021]
• Digitial Workplace – A Stitch in Time Saves Nine [August, 2021]
• Digital Workplace – When All Roads Lead to Rome… [September, 2021]
• Digital Workplace: Finding the Right Balance [October, 2021]
• Change is Constant [December, 2021]
• Smallcase Investing – An innovative concept for retail investors [January, 2022]
Indirect Taxes
• Latent Issues Under GST Law on Interception, Detention, Inspection & Confiscation of Goods in Transit [October, 2021]
Annual Special Issue – Effects of the Pandemic on the CA Profession, the Economy, and the Human Psyche
• CA Profession in the Post-Covid Era: Doom or Boom? [July, 2021]
• Effect of Covid on Economy [July, 2021]
• Into that Heaven of Freedom, My Father…. [July, 2021]
Surveys
• Auditors’ Report – BCAJ Survey of Auditors, Users and Preparers [July, 2021]
• Statutory Audit – BCAJ Survey on Perspectives on NFRA Consultation Paper [November, 2021]
