The Management Accountant - January 2024

The pioneering Journal of the Institute, “The Management Accountant” has been published since January 1966. It is being published regularly keeping in mind the needs of the Cost and Management Accountants (CMA) and provides wide knowledge on the recent developments and changes in the global, national, financial and economic scenario. The rich contents in the Journal keep informed the readers of sound professional ethics and keep them abreast of new developments.

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From the Editor’s Desk

President's Communique

From the Desk of Chairman - BFSIB

From the Desk of Chairman -

(CAT & AAT Board)

ICMAI-CMA Snapshots

Digital Object Identifier (DOI) -

March - 2023

Down the Memory Lane

News from the Institute

Statutory Updates

Flashback 2023

100

102

104

116

118

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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 Sucharita Chakraborty

on behalf of The Institute of Cost Accountants of India, 12, Sudder Street,

Kolkata - 700 016, P. S. New Market, West Bengal

e-mail: editor@icmai.in

PRINTER & PUBLISHER - CMA (Dr.) Kaushik Banerjee

on behalf of The Institute of Cost Accountants of India, 12, Sudder Street,

Kolkata - 700 016, P. S. New Market, West Bengal

PRINTED AT- Spenta Multimedia Pvt Ltd.

Plot No. 15,16 & 21/1, Morivali MIDC, Chikhloli

Village Ambernath (West) - 421505, India on

behalf of The Institute of Cost Accountants of India,

12, Sudder Street, Kolkata - 700 016,

P. S. New Market, West Bengal

PUBLISHED FROM - The Institute of Cost Accountants of India, 12, Sudder

Street, Kolkata - 700 016, P. S. New Market, West Bengal

CHAIRMAN, JOURNAL & PUBLICATIONS COMMITTEE -

CMA (Dr.) K Ch A V S N Murthy

ENQUIRY

Ø Ar�cles/Publica�ons/News/Contents/Le�ers/Book Review/Enlistment

editor@icmai.in

Ø Non-Receipt/Complementary Copies/Grievances

journal@icmai.in

Ø Subscrip�on/Renewal/Restora�on

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EDITORIAL OFFICE

CMA Bhawan, 4 Floor, 84, Harish Mukherjee Road Kolkata - 700 025;

Tel: +91 33 2454-0086/0087/0184/0063

The Management Accountant technical data

Periodicity : Monthly

Language : English

Overall Size: - 26.5 cm x 19.6 cm

Subscrip�on

Inland: `1,000 p.a or `100 for a single copy

Overseas: US$ 150 by airmail

Concessional subscrip�on rates for registered students of the Ins�tute:

`300 p.a or `30 for a single copy

Contacts for Adver�sement inquiries:

Mumbai

Bobby Daniel

bobby@spentamul�media.com

+91 95949 39474

Delhi

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+91 98184 48014

The Management Accountant Journal is Enlisted in:

‘UGC-CARE REFERENCE LIST OF QUALITY JOURNALS’

The Management Accountant Journal is Indexed and Listed at:

Ÿ Index Copernicus and J-gate

Ÿ Global Impact and Quality factor (2015):0.563

DISCLAIMER -

= The Institute of Cost Accountants of India does not take responsibility for returning unsolicited

publication material. Unsolicited articles and transparencies are sent in at the owner’s risk and the

publisher accepts no liability for loss or damage.

= The views expressed by the authors are personal and do not necessarily represent the views of the

Institute and therefore should not be attributed to it.

= The Institute of Cost Accountants of India is not in any way responsible for the result of any action taken

on the basis of the articles and/or advertisements published in the Journal. The material in this

publication may not be reproduced, whether in part or in whole, without the consent of Editor, The

Institute of Cost Accountants of India. All disputes are subject to the exclusive jurisdiction of

competent courts and forums in Kolkata only.

...................................................................................................

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Vinod Chi�al

vinod@spentamul�media.com

+91 98192 36413

We have expanded our Readership from 1 to 94

Countries

Afghanistan, Algeria, Argentina, Australia, Azerbaijan, Bahrain,

Bangladesh, Belgium, Benin, Botswana, Brazil, British Indian

Ocean Territory, Bulgaria, Cambodia, Cameroon, Canada, Chile,

China, Colombia, Croatia, Czech Republic, Djibouti, Egypt,

France, Gambia, Germany, Ghana, Great Britain, Greece,

Honduras, Hong Kong, Hungary, Iceland, India, Indonesia, Iraq,

Ireland, Italy, Jamaica, Japan, Jordan, Kazakhstan, Kenya,

Kuwait, Lebanon, Liberia, Lithuania, Malawi, Malaysia,

Mauritius, Mexico, Morocco, Myanmar, Namibia, Nepal,

Netherlands, New Zealand, Nigeria, Oman, Pakistan, Papua New

Guinea, Paraguay, Peru, Philippines, Poland, Portugal, Qatar,

Romania, Russia, Rwanda, Saudi Arabia, Serbia, Seychelles,

Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka,

Suriname, Sweden, Switzerland, Syria, Taiwan, Tanzania,

Thailand, Turkey, Uganda, Ukraine, United Arab Emirates,

United Kingdom, United States of America, Vietnam, Zaire,

Zimbabwe.

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January 2024 - The Management Accountant

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