Volume 46, Issue 12, December 2011

Published: 2016-06-24

From the Editor's Desk

  • From the Editors’ Desk

    1101-1101
    DOI: https://doi.org/10.33516/maj.v46i12.1101-1101p

President's Communique

  • President's Communique

    M. Gopalakrishnan
    1102-1104
    DOI: https://doi.org/10.33516/maj.v46i12.1102-1104p

Chairman's Communique

  • Chairman's Communique-Continuing Education Programme

    Hari Krishan Goel
    1105-1105
    DOI: https://doi.org/10.33516/maj.v46i12.1105-1105p

  • Chairman's Communique-Indirect Taxation

    Manas Kumar Thakur
    1106-1106
    DOI: https://doi.org/10.33516/maj.v46i12.1106-1106p

Cover Article

  • Business Valuation—A Perspective

    T. Kannan
    1107-1112
    DOI: https://doi.org/10.33516/maj.v46i12.1107-1112p

  • Risks in Business Valuation:Role of CMAs

    P. K. Sinha, Sanchari Sinha
    1113-1122
    DOI: https://doi.org/10.33516/maj.v46i12.1113-1122p

  • Business Valuation in Mergers and Acquisitions

    Debdas Ganguly, Sudarshan Maity
    1123-1126
    DOI: https://doi.org/10.33516/maj.v46i12.1123-1126p

  • A Witty Dialogue on Business Valuation

    Subir Chakrabarty
    1127-1129
    DOI: https://doi.org/10.33516/maj.v46i12.1127-1129p

  • Role of CMAs in Adapting Different Methods in Business Valuation Process

    Palash Garani
    1130-1132
    DOI: https://doi.org/10.33516/maj.v46i12.1130-1132p

  • Fair Value Measurement under International Financial Reporting Standard 13

    Gautam Mitra, Sumita Chakraborty
    1133-1135
    DOI: https://doi.org/10.33516/maj.v46i12.1133-1135p

  • Role of Management Accountants in Valuing Business

    Arindam Ghosh, Asit Gope
    1136-1140
    DOI: https://doi.org/10.33516/maj.v46i12.1136-1140p

  • Changing Role of Management Accounting Practices in Business Valuation—An Accountant’s Perspective

    V. Mahesha, G. R. Sachindra
    1141-1146
    DOI: https://doi.org/10.33516/maj.v46i12.1141-1146p

  • Role of CMAs in Business Valuation

    Vinay Tandon
    1147-1151
    DOI: https://doi.org/10.33516/maj.v46i12.1147-1151p

Indirect Taxation

  • Special Audit by a Cost Accountant under Section 14A and 14AA of Central Excise Act, 1944

    M. Govindarajan
    1152-1154
    DOI: https://doi.org/10.33516/maj.v46i12.1152-1154p

  • The Shape of Things to Come:Revised Concept Paper on Service Tax

    P. Ravindran
    1155-1156
    DOI: https://doi.org/10.33516/maj.v46i12.1155-1156p

Financial Management

  • Portfolio Diversification through Alternative Investments

    V. Gopalan
    1157-1158
    DOI: https://doi.org/10.33516/maj.v46i12.1157-1158p

Cost Audit

  • Performance Appraisal Report—Form III—Check List

    V. R. Kedia, Dipti Kejriwal
    1159-1162
    DOI: https://doi.org/10.33516/maj.v46i12.1159-1162p

Accounting

  • Reporting Intangible Assets:The Accounting Quandary

    Sujit Kumar Roy
    1163-1167
    DOI: https://doi.org/10.33516/maj.v46i12.1163-1167p

  • Revenue Approach to Human Resource Accounting

    Biraj Kumar Mohanty, Vijayalaxmi Hiremath
    1168-1171
    DOI: https://doi.org/10.33516/maj.v46i12.1168-1171p

Economic Issues

  • Global Debt vs India’s Debt—India is Better than Globe

    Badar Alam Iqbal, Shakeb Arsalan
    1172-1174
    DOI: https://doi.org/10.33516/maj.v46i12.1172-1174p

  • Foreign Institutional Investments and Direct Tax Code

    Martina R. Noronha, Aishwarya R. Kulkarni
    1175-1179
    DOI: https://doi.org/10.33516/maj.v46i12.1175-1179p

Random Thoughts

  • Cost & Management Accountants and IAS 41:Agriculture

    Sharad K. Marathe
    1180-1181
    DOI: https://doi.org/10.33516/maj.v46i12.1180-1181p

Direct Taxation

  • Tax Tibits

    S. Rajaratnam
    1182-1183
    DOI: https://doi.org/10.33516/maj.v46i12.1182-1183p

CAPA

  • Improving Public Sector Financial Management in the Asia-Pacific Region

    1184-1185
    DOI: https://doi.org/10.33516/maj.v46i12.1184-1185p

Notification

  • Notification

    1186-1192
    DOI: https://doi.org/10.33516/maj.v46i12.1186-1192p

Mails to the Editor

  • Mails to the Editor

    1193-1193
    DOI: https://doi.org/10.33516/maj.v46i12.1193-1193p

ICWAI News

  • Best Cost Management Practices

    1194-1195
    DOI: https://doi.org/10.33516/maj.v46i12.1194-1195p

  • Management Development Programmes 2011-12

    1196-1197
    DOI: https://doi.org/10.33516/maj.v46i12.1196-1197p

  • Guidelines for Payment of Membership Fee at Reduced Rate

    1198-1199
    DOI: https://doi.org/10.33516/maj.v46i12.1198-1199p

  • Admission to Membership

    1200-1209
    DOI: https://doi.org/10.33516/maj.v46i12.1200-1209p

Index 2011

  • The Management Accountant (Author Index) – 2011

    1210-1217
    DOI: https://doi.org/10.33516/maj.v46i12.1210-1217p

Regions & Chapters News

  • Regions & Chapters News

    1218-1219
    DOI: https://doi.org/10.33516/maj.v46i12.1218-1219p