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BASIC RESEARCH PROJECTS
16. A Study on the Impact of Mandatory Reporting under IFRS on Corporate Governance in India
The aim of the project is to review the consequences of mandatory adoption of IFRS on Indian Companies, giving a comparative analysis of the difference between Ind AS and IFRS; to examine the corporate governance structure of Indian companies and the discloser norms and the impact there on of various provisions of IFRS; and to identifies the environmental concerns such as the legal & regulatory aspects (Companies Act, 2013), economic policy issues, financial regulation norms and taxation provisions, that influence companies on adoption of IFRS and study their respective implications.
17. Electronic Commerce and Direct Taxation:
The main objective of the research project was to undertake a detailed study of the electronic commerce, its significance and the issues which arise in the context of application of existing income tax laws.
18. Financial and Accounting Reforms, Capacity building and Related Strategies in Urban Local Bodies (EU Project):
This project stands completed by the end of September, 2006. The project as awarded by the Delegation European Commission to the ICAI with twining arrangement with the ICAI ARF has aimed to introduce accounting and financial reforms in the City Governments in the light of European experience. The European Commission has appreciated the high quality of the outputs brought out by the ICAI ARF.
19. Strengthening Rural Decentralization (SRD) at Gram Panchayat Levels in West Bengal:
ICAI ARF had undertaken and successfully completed this DFID funded project to improve the accounting, auditing, procurement and capacity building systems at the Gram Panchayat levels in the State of West Bengal
20. Issues in Accounting � Research Study on Recognition, Measurement and Disclosure issues in Bio-Technology other Life Science Companies, IT-Companies and Advertising Companies:
The Research Project was aimed to address the accounting issues in knowledge based industry with particular reference to bio-technology industry which is an emerging knowledge driven industry in India and promises a very high rate of growth. The industry based on high research and knowledge content gives rise to various types of intangible assets like patents, intellectual property rights, technical know how and human resources. The study focused on the accounting principles, policies and practices followed for recognition, measurement and disclosure of such assets. The research project has been completed and published with a Title �Accounting Issues in Knowledge and Technology Intensive Industry�.
21. Study of Fixed Income Securities Markets in India:
The overall objectives of the project was to analyze the structure development and trends in various segments of Indian Fixed Income Securities Markets viz., Central and State Government Securities Markets, Municipal and Corporate Bond Markets and Markets for Treasury Bills (TBs), Certificate of Deposits (CDs) and Commercial Papers (CPs) in order to identify major issues and suggest policy measures.
22. Project on Outcome Budget:
The Hon�ble Union Finance Minister introduced Outcome Budget from 2005-06, as a part of the reform in public expenditure management. ICAI ARF, as a partner in national development, undertook the project to review the Outcome Budget prepared by the various ministries and departments with a view to improve these. The project has been completed successfully under the Chairmanship of Shri Suresh. P. Prabhu Hon�ble Member of the Parliament. The Finance Minister has assured that the suggestions contained in the report would be considered by the Government for making Outcome Budget an effective tool for financial and programme accountability.
23. A Study of Emerging Opportunities for Environmental Audit
The objective of the project was to review the environmental audit, determine strengths and weakness of environmental auditing practices, assess the driving force for implementation of environmental audit, determine the role of internal auditors and to make recommendations and strategies to overcome weaknesses and barriers and strengthen driving forces to improve current auditing procedures.
24.A Study on Valuation of Intangibles
The objective of the research was to study the current methods of valuing intangible assets, the disclosure requirements and to develop a method of value intangible assets of firms that would help investors take informed and better investment decisions.
25.A Study on Business Valuation
The objective of the research was to study and to derive suitable purpose oriented method for valuation of the business and also to popularize and disseminate the benefits of valuations and exposing the need areas. The project was planned to study the existing methods applied for valuing the business for various purposes and to suggest the purpose oriented suitable method.
26. Developing a Code of Governance for Non-Profit
Organizations (NPOs) by International Credit
Rating Agency (ICRA): The research study primarily focused on
governance in NGOs and examined the following areas:
- Contextualization of
the concept of corporate governance with common attributes of
fairness, accountability and transparency;
- Emergence of NGOs as
the predominant form of NPOs;
- Profile of NPOs in the country by number, type and
activities;
- Legal framework
governing NPO sector special emphasis relating to fiscal laws and
foreign contributions;
- Key attributes of NPOs and their performance;
- Fund raising and its
applications by NPOs;
- Corporate Governance
structure models and their applicability to NPOs,
and
- Model code of
governance for NPOs.
27. Social Audit of Public Money: A study to formulate
Social Audit Standards and Manual in Indian context
The aim of the research project was to
conduct research study for developing Social Audit Standards and Manual,
to collect secondary data in the field of social audit, to collect,
classify and interpret primary data through organizing field research
study in the field of social audit, to write final technical report
incorporating recommendations of the research study and to develop Social
Audit Standards and Manual.
28. Accounting Reforms in Transition
The aim of the project was to study the scope of accounting reforms in transition and developing economies, gap analysis, study of international practices and methodology, implementation road map for accounting reforms and corporate governance, study government accounting system and impact analysis of accounting reforms etc. The target groups are the government and other stake holders, research groups, international funding agencies etc.
27. Accounting Reforms in Transition
The aim of the project was to study the scope of accounting reforms
in transition and developing economies, gap analysis, study of
international practices and methodology, implementation road map for
accounting reforms and corporate governance, study government accounting
system and impact analysis of accounting reforms etc. The target groups
are the government and other stake holders, research groups,
international funding agencies etc.
29. Project on Economic Impact of Quarterly Reporting
The aim of this project was to investigate the economic impact of quarterly reporting with a view to re-evaluate the role of quarterly reporting. By providing evidence, the project results could influence policy formulation by SEBI and other agencies.
30. A Study of the processes employed by Indian Companies for encouraging creation of Intellectual Assets and fostering of thriving IPR Culture
The aim of this project was to investigate the economic impact of quarterly reporting with a view to re-evaluate the role of quarterly reporting. By providing evidence, the project results could influence policy formulation by SEBI and other agencies.
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2005 ICAIARF . All rights reserved
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