CA Highlights February 2020

volume 68 no. 8 pages-140 february 2020 R100 THE CHARTERED ACCOUNTANT JOU R NAL OF TH E I N STITUTE OF CHARTE R E D ACCOU NTANTS OF I N D IA From the President ICAI IN MEDIA OURACHIEVER- CA. Arun Singh, Member of Parliament, My dear Professional Colleagues, “Glory lies in the attempt Rajya Sabha. to reach one’s goal and not in reaching it.” - Mahatma CLASSIFIEDS Gandhi. As I pen down my final message in this Journal as EVENTS President of ICAI, I am overwhelmed with fond memories Invitation to write Articles of yesteryears in my life journey ........ Read more INTERNATIONAL UPDATE BANK AUDIT EDITORIAL - Bank Branch Audit - Planning of Bank Branch Audit - CA. Rahul Joglekar. - Bank Branch Audit - CBS Environment - CA. Milind Bhave. PHOTOGRAPHS - Case Studies in Nonperforming Assets - CA. Aashish Badge. - Audit of Agriculture Advances during Bank Branch Audit OPINION - CA. Akesh Vyas. ICAI SIGNIFICANT ACHIEVEMENTS Council - Audit of Advances other than Agriculture Advances Year 2019-20: Striving for Academic and Professional - CA. Devang Vaghani. Excellence. - List of Relevant Master Circulars and Directions issued by RBI. ACCOUNTANTS BROWSER Ind AS Alert - Nation’s Leap towards Convergence TAXATION with IFRS persists. - Educational Institute – Exemption under section 10(23C) vis-à-vis 12AA of the Income Tax Act, 1961 - CA. Kalapi C. WHAT THE LEGENDS SAID - Past Presidents CA. V. B. Shah. Haribhakti (1967-68) and CA. T. S. Vishwanath (1996-97) GST Past Presidents. - E-Invoice under GST - CA. Manoj Mehta. CAPITAL MARKET KNOW YOUR ETHICS Impact of Herd Mentality on Investment Decisions — Implications for India - Bharti and Dr. Ashish Kumar. LEGAL DECISIONS CIRCULARS AND NOTIFICATIONS ICAI NEWS E-JOURNAL DOWNLOAD COMPLETE JOURNAL JOURNAL ARCHIVES E-JOURNAL IN NEW FORMAT SEND YOUR FEEDBACK