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Changing Paradigm of Accounting and Finance in Global Perspective


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Indian Accounting Association, Gujarat (Ahmadabad) Branch and Sheth Damodardas School of Commerce, Gujarat University, Ahmadabad have jointly organized Two Day International Seminar on “Changing Paradigm of Accounting and Finance in Global Perspective” during February, 12-13, 2011 on the occasion of Diamond Jubilee Celebration of Gujarat University and Swarnima Gujarat.

Accounting is well-known as a business language while finance is popular as lifeblood of business. Now flow of capital is not limited to domestic level but it can be raised from international markets. The globalization, liberalization and privatization of Indian economy have provided fuel for the development and growth in the country. Liberalization of Indian economy and increasingly close integration with the global economy has created formidable challenges for accounting and finance.

In light of this, the Theme chosen for deliberations was “Changing Paradigm of Accounting and Finance in Global Perspective” at the seminar which was divided into Three Technical Sessions as under :

I. Impact of New Direct Tax Code In Indian In Global Context.
II. IFRS − A Global Convergence Of Accounting Standards.
III. Global Scenario Of Business Ethics And Corporate Governance.

More than 450 delegates from various parts of the country have presented 210 papers (Tech.-I − 19, Tech.-II − 90 and Tech.-III − 101) in the Seminar in Three Technical Sessions. After the in-depth study of all papers, total 57 papers (Tech.-I -10, Tech.-II -19 and Tech.-III -28) are selected for publication by the expert committee. The copyright of the papers published will remain with editor.

Contents :

1. Direct Tax Code : Challenges Ahead For Implementation
A.K. Chakrawa, Harish S. Oza
2. Foreign Institutional Investments and Direct Tax Code
Martina R. Noronha, Aishwarya R. Kulkarni
3. New Direct Tax Code − It`s Probable Impact On Individuals And Corporates
Ketan Desai, Nirav Shah
4. Direct Tax Code − Old Wine In A New Bottle
Marzun E. Jokhi
5. A Study On Impacts Of Direct Tax Code On Individuals In India
Harmitsingh Sikh
6. India`s New Direct Tax Code In Global Scenario
Ali asgar A. Vohra, Paresh S. Khetal
7. Direct Tax Code : Highlights Of Changes In DTC Affecting Individual Income-Tax, Tax on Companies And Wealth Tax
Hiral Parikh
8. A Comparative Study Of New Direct Tax And Existing Income Tax Act − 1961.
Shailesh N. Ransariya
9. Impact of New Dire Tax Code In Indian In Global Context
Chabdubhai K. Patel
10. Direct Tax Code − A New Feather In Indian Tax Structure
Patel Hitesh, Rabari Rajnish


1. International Financial Reporting Standards − A Hard Rock To Drill
Gurudutta P. Japee, Harish S. Oza
2. Impact Of IFRS On Different Accounting Aspects
Atul Bansal
3. Reflections On Key Challenges In Transition To IFRS From Indian Perspective
Gautam V. Mistry, Sandip K. Bhatt
4. IFRS Convergence − Indian Scenario
Heena Sunil Oza
5. India`s Convergence To Globally Recognized Reporting Standards − IFRS
Sumit Shroff
6. IFRS : Implementation Challenges For Banks In India
Ramchandani Kumar, Kinjal Jethwani
7. Accounting For Derivative Instruments : Headge Accounting
Ketan R. Upadhyay, Jayesh K. Pandya
8. IFRS − A Global Convergence Of Accounting Standards : Accounting For Earnings Per Share
Visalakshi Mohan, Aakruti Shah
9. A Revolution In International Financial Reporting : A Global Convergence Of Accounting Standards In IFRS
Bansi R. Shah, Rajnish Barasara
10. New Accounting Norms (IFRS) May Pose Headaches For Companies
Ashish C. Mehta
11. International Financial Reporting Standards (IFRS) And Smes In India : Perceptions Of Academic
Bhavna Mashru, Darshini Adatia
12. IFRS − A Truly Global Accounting Standards
Parvathbhai R. Patel, Ketulkumar I. Sheth
13. IFRS And Indian Accounting Standards − A Comparative Analysis
Hitesh S. Viramgami, Ashok D. Parmar, Prashant M. Joshi
14. Impairment Of Assets : A Review With Respect To Practices Followed By Selected Listed Companies In India
Kamlesh D. Vala, Vishal N. Shah
15. Evolution Of IFRS − Concepts And Convergence
Richard Remedios, Dipesh Nathwani
16. IFRS : A Conceptual Study
Sonal V. Nena
17. The Impact Of IFRS On Indian Infrastructure And Real Estate Industry
Kirtilal G. Judal
18. Convergence Of Indian Gaap With IFRS − A Comparison Of Selected Standards
Snehal Kotak
19. IFRS : A Global convergence Of Accounting Standard
K.S. Vataliya


1. Corporate Governance In The Changing Scenario
Harish S. Oza
2. A Comparative Study Of Corporate Governance In Asia
Martina R. Noronha, Pinak K. Chakrabartty, Purnima U. Mehta
3. Impact Of Corporate Governance Structures : A Study Of Selected Indian Banks
Hemal Pandya, Chetana Parmar
4. Corporate Governance And Accountability In The Changing Scenario
Jeevraj Purohit, Vina D. Dave
5. Business Ethics And Corporate Governance
Ajay N. soni, Dhiraj M. Parmar
6. Corporate Governance Practice In Asia With Special Reference To India
Bhavesh A. Lakhani, Gurudutta P. Japee
7. Principles Of Good Corporate Governance
Sandip K. Bhatt, Yashasvi R. Rajpara
8. Corporate Governance : A Reflection Of The Company
Martin J. Babu, Robert Omundi Obuba
9. Corporate Governance : Impact Of Compliance To Clause 49 On Performance − An Empirical Case Study Of Selected Automobile Companies
Naziya S. Mansuri
10. Business Ethics : A Key Component Of Corporate Governance
Manisha S. Bhavsar
11. Empowering Corporate Governance With Business Ethics In Global Perspective
Nipa B. Dave
12. Growth And Dybanucs Of Corporate Governance In India − An Emering Trend Towards Global Economy
Rajiben S. Vagh
13. Global Scenario Of Business Ethics And Corporate Governance
Hasmukh Paida, V.B. Malavia, Hansa Sabhaya
14. Business Ethics, Corporate Governance And Corporate Citizenship − Indian Scenario
Shital P. Vekariya
15. Observations On Prevalent Business Ethics Practices By Indian Corporates
Ramnik J. Yadav, Shailja C. Tiwari
16. Business Ethics And Corporate Governance Practices In Asian Countries
Prakash J. Rachchh
17. Transparency, Financial Accounting Information And Corporate Governance
Nirali Ketan Shah
18. Corporate Governance Disclosure Practices At Reliance
Shipla S. Motwani
19. Satyam Fiasco − Breach Of Twin Road To Success
Amee Dave, Priya Parikh
20. Business Ethics And Corporate Governance A Practice In Indian Context
Jyotindra M. Jani
21. Global Scenario Of Corporate Governance And Business Ethics
Hiral J. Pujara
22. Corporate Governance In Globalized India : Opportunities And Challenges
P.S. Hirani, Hetal S. Shah
23. Ancient Indian Cultural Principles And Values : Answer To Global Business Ethical Issues
Nailesh Limbasiya, Alpesh Nasit
24. A Study Of Corporate Governance Practices In Selected Units Of Steel And Iron Industry Of India
Margi S. Desai, Upendra T. Desai
25. Business Ethics : Being A Part Of Larger Social Ethics
Nilesh M. Marvaniya, Dineshchandra D. Ferar
26. Global Scenario Of Business Ethics And Corporate Goveranance
P.J. Suthar, G.V. Patel
27. Role Of Corporate Governance And Business Ethics For SME In Developing Countries Like India : Challenges And Way Forward
Vijay V. Parmar
28. Corporate Governance Failures : Some Evidences
Bhavin A. Patel


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Dr. Harish S. Oza


Himalaya pub