Volume 59, Issue 2, February 2024

Open Access Open Access  Restricted Access Subscription or Fee Access

Table of Contents

From the Editor's Desk

From the Editor’s Desk
6-6
Total views: 77

Papers Invited

Paper Invited
. 7-7
Total views: 111

President's Communique

President’s Communique
Ashwin G. Dalwadi 8-9
Total views: 70

ICAI-CMA Snapshots

ICMAI-CMA Snapshots
14-17
Total views: 69

Cover Story

Valuing Pre-revenue Startups: Methods Used Globally
Nilay A. Savla 19-22
Total views: 79
Valuing Start Ups - A Brain Teaser
Ram Ganesh 23-25
Total views: 72
Unveiling Valuation Dynamics: A Comparative Perspective on India and the Global Arena
Sandip Sinha 26-32
Total views: 75
Understanding Financial Realities: Unmasking the Importance of Forensic Audit in Valuation
Quiser Aman 33-36
Total views: 76
Navigating the New Frontier: Valuing Digital Assets in A Dynamic Era
Soumendra Roy 37-40
Total views: 77
Testing the Accuracy of Relative Valuation Method: An Empirical Study Based on Select Companies in Indian Cement Industry
Ashoke Mondal 41-43
Total views: 74

Interview

Interview
Rakesh Kumar Jain 44-47
Total views: 67

SUSTAINABILITY LEAF

Social Stock Exchange – Raising Private Capital for Social Welfare
Priya Iyer, Aboli Pitre 48-52
Total views: 64

Digital Transformation

Digital Transformation of MSMEs and B2B SaaS Bazar for Sustainable Prosperity
Paritosh Basu 53-60
Total views: 76

Budget 2024

Interim Budget: A Continuity of Policy Decision By the Government
Arindam Goswami 61-61
Total views: 67
Strategic Budgetary Momentum: Then and Now
Sreehari Chava 62-65
Total views: 71

Banking

Credit Environment
V. Gopalan, Harini Gopalan 66-69
Total views: 76
Is Artificial Intelligence (AI) in Banking a Boom or a Passing Fad?
Devdeep Banerjee, Reshmi Pramanick 70-72
Total views: 71

Forensic Audit

Forensic Auditing for Fraud Investigation and Prevention - A Critical Review
Meenu Gupta, Pradeep Kumar Aggarwal 73-77
Total views: 79

PANCHAYAT ACCOUNTING

Goa Panchayats: Revenue Realities
Preksha Premnath Chopdekar, Sanjay P. Sawant Dessai, Shameem Memon 78-81
Total views: 69

Merger and Acquisition

Does Acquisition of Uber Eats’ India Operations by Zomato Lead to Financial Synergy? An Introspection
Sudipta Ghosh, Jharna Dutta, Lalit Kumar Joshi 82-85
Total views: 77

Artificial Intelligence

Prospective Application of Artificial Intelligence in Higher Education and Its Potential Benefits
Pradipta Gangopadhyay 86-89
Total views: 71

Pharmaceuticals

Influence of Solvency and Liquidity on the Financial Performance of Select Pharmaceutical Companies in India
Sayan Roy, Saswata Choudhury 90-93
Total views: 74

Down the Memory Lane

Down The Memory Lane
94-95
Total views: 63

News from the Institute

News from the Institute
96-115
Total views: 64

Statutory Updates

Direct & Indirect Tax Updates - January 2024
116-119
Total views: 67

Advisory for Renewal of Certificate of Practice for 2024-25

Advisory for Renewal of Certificate of Practice for 2024-25
120-124
Total views: 71