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The Management Accountant - February 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.

FEBRUARY 2024

INSIDE

JUNE VOL 56 NO.06 `100

FEBRUARY VOL 59 NO.02 `100

INTERVIEW

COVER STORY

VALUING PRE-REVENUE STARTUPS:

METHODS USED GLOBALLY ---- 19

VALUING START UPs -

A BRAIN TEASER ---- 23

UNVEILING VALUATION DYNAMICS:

A COMPARATIVE PERSPECTIVE ON INDIA AND

THE GLOBAL ARENA ---- 26

UNDERSTANDING FINANCIAL REALITIES:

UNMASKING THE IMPORTANCE OF FORENSIC AUDIT IN

VALUATION ---- 33

NAVIGATING THE NEW FRONTIER:

VALUING DIGITAL ASSETS IN A DYNAMIC ERA ---- 37

TESTING THE ACCURACY OF RELATIVE VALUATION METHOD:

AN EMPIRICAL STUDY BASED ON SELECT COMPANIES IN

INDIAN CEMENT INDUSTRY ---- 41

CMA Rakesh Kumar Jain

Director (Finance), GAIL ................. 44

DIGITAL TRANSFORMATION OF MSMEs AND B2B

SaaS BAZAR FOR SUSTAINABLE PROSPERITY ................. 53

DIGITAL TRANSFORMATION

SOCIAL STOCK EXCHANGE –

RAISING PRIVATE CAPITAL FOR SOCIAL WELFARE .......... 48

SUSTAINABILITY LEAF

4 The Management Accountant - February 2024

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