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HR Indian Partnership Act

MAY 2017 Rewarding Talents: Section 49 of the 86
Recognizing, Positioning and 54 Indian Partnership Act, 1932
Showing up results

Audit
Companies Act

Aftermarket audit 91
to gain Competitive Leadership
CONTENTS Internal Financial Controls: 59
Some Observations

Capital Market
May 2017 VOL 52 NO.5 100
INSIDE Financial Management Reflection of Firm’s Performance through 96

Companies in India
Activity Based COVER STORY Motivation and Concern for Use of 63 Return on Equity – A study on Sensex
Method for Financial Derivatives
Purely Financial
Items GST
22

Skill Development GST - Electronic-Way Bill 102

Application of 74 Major Hurdle in Ease of Doing Business
Activity Based Pivoting Business Skill Development for Nation Building
Costing in Growth with Activity Based
Indian Railways - Activity Based Costing in Indian
“Mission beyond Budgeting Banks
Book-keeping” 37 42
28 Case Study

Analysis of Financial Statements 76
in the Sugar Industry
The Management Accountant, official organ of The Institute of Cost Accountants of India, established in 1944 (founder member of IFAC,
SAFA and CAPA)
EDITOR - CMA Dr. Debaprosanna Nandy
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PRINTER & PUBLISHER - CMA Kaushik Banerjee Editorial 06
on behalf of The Institute of Cost Accountants of India, 12, Sudder Street, Kolkata - 700 016 President's Communiqué 08
Chairman's Communiqué 13
ICAI-CMA Snapshots 14
CHAIRMAN Institute News 104
RESEARCH, JOURNAL & IT COMMITTEE - CMA Avijit Goswami Tax Updates 111
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