Volume 59, Issue 2, February 2024

Published: 2024-03-23

From the Editor's Desk

  • From the Editor’s Desk

    .
    6-6
    DOI: https://doi.org/10.33516/maj.v59i2.6-6p

Papers Invited

  • Papers Invited

    .
    7
    DOI: https://doi.org/10.33516/maj.v59i2.7-7p

President's Communique

  • President's Communique

    Ashwin G. Dalwadi
    8-9
    DOI: https://doi.org/10.33516/maj.v59i2.8-13p

ICAI-CMA Snapshots

  • ICMAI-CMA Snapshots

    .
    14-17
    DOI: https://doi.org/10.33516/maj.v59i2.14-18p

Cover Story

  • Valuing Pre-revenue Startups: Methods Used Globally

    Nilay A. Savla
    19-22
    DOI: https://doi.org/10.33516/maj.v59i2.19-22p

  • Valuing Start Ups - A Brain Teaser

    Ram Ganesh
    23-25
    DOI: https://doi.org/10.33516/maj.v59i2.23-25p

  • Unveiling Valuation Dynamics: A Comparative Perspective on India and the Global Arena

    Sandip Sinha
    26-32
    DOI: https://doi.org/10.33516/maj.v59i2.26-32p

  • Understanding Financial Realities: Unmasking the Importance of Forensic Audit in Valuation

    Quiser Aman
    33-36
    DOI: https://doi.org/10.33516/maj.v59i2.33-36p

  • Navigating the New Frontier: Valuing Digital Assets in A Dynamic Era

    Soumendra Roy
    37-40
    DOI: https://doi.org/10.33516/maj.v59i2.37-40p

  • Testing the Accuracy of Relative Valuation Method: An Empirical Study Based on Select Companies in Indian Cement Industry

    Ashoke Mondal
    41-43
    DOI: https://doi.org/10.33516/maj.v59i2.41-43p

Interview

  • Interview

    Rakesh Kumar Jain
    44-47
    DOI: https://doi.org/10.33516/maj.v59i2.44-47p

SUSTAINABILITY LEAF

  • Social Stock Exchange – Raising Private Capital for Social Welfare

    Priya Iyer, Aboli Pitre
    48-52
    DOI: https://doi.org/10.33516/maj.v59i2.48-52p

Digital Transformation

  • Digital Transformation of MSMEs and B2B SaaS Bazar for Sustainable Prosperity

    Paritosh Basu
    53-60
    DOI: https://doi.org/10.33516/maj.v59i2.53-60p

BUDGET 2024

  • Interim Budget: A Continuity of Policy Decision By the Government

    Arindam Goswami
    61-61
    DOI: https://doi.org/10.33516/maj.v59i2.61-61p

  • Strategic Budgetary Momentum: Then and Now

    Sreehari Chava
    62-65
    DOI: https://doi.org/10.33516/maj.v59i2.62-65p

Banking

  • Credit Environment

    V. Gopalan , Harini Gopalan
    66-69
    DOI: https://doi.org/10.33516/maj.v59i2.66-69p

  • Is Artificial Intelligence (Ai) In Banking A Boom or a Passing FAD?

    Devdeep Banerjee , Reshmi Pramanick
    70-72
    DOI: https://doi.org/10.33516/maj.v59i2.70-72p

Forensic Audit

  • Forensic Auditing for Fraud Investigation and Prevention - A Critical Review

    Meenu Gupta , Pradeep Kumar
    73-77
    DOI: https://doi.org/10.33516/maj.v59i2.73-77p

PANCHAYAT ACCOUNTING

  • Goa Panchayats: Revenue Realities

    Preksha Premnath Chopdekar , Sanjay P. Sawant Dessai, Shameem Memon
    78-81
    DOI: https://doi.org/10.33516/maj.v59i2.78-81p

Merger and Acquisition

Artificial Intelligence

Down the Memory Lane

  • Down The Memory Lane

    .
    94-95
    DOI: https://doi.org/10.33516/maj.v59i2.94-95p

News from the Institute

  • News from the Institute

    .
    96-115
    DOI: https://doi.org/10.33516/maj.v59i2.96-115p

Statutory Updates

  • Direct & Indirect Tax Updates - January 2024

    .
    116-119
    DOI: https://doi.org/10.33516/maj.v59i2.116-119p

Advisory for Renewal of Certificate of Practice for 2024-25

  • Advisory for Renewal of Certificate of Practice for 2024-25

    .
    120-124
    DOI: https://doi.org/10.33516/maj.v59i2.120-124p