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Articles by P.R. Sethuraman

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Directors Report under the Companies Act, 2013

  P.R. Sethuraman    27 January 2020 at 17:08

(With specific reference to� Subsidiary� Associate� Joint venture companies, including in the consolidated financial statement)Introduction:Unde

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Posted in Corporate Law |   7803 Views


Risk in Life and in Accounts

  P.R. Sethuraman    10 December 2019 at 12:43

A commerce student called Sethu moved to a new city for his graduation. His first lecture in his new college was about Accounting Risks. After the class got over one of his classmates posed a question. This is how Sethu made an effort to break the ice by participating in the discussion with his new classmates. Here is an excerpt from their discussion.

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Posted in Students  2 comments |   7221 Views


Build, Operate, Transfer

  P.R. Sethuraman    11 September 2019 at 11:23

It is easy said than done owing to intricacies of financing and funding of the road building of the magnitude today required.

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Posted in Others  3 comments |   12234 Views


Fair value of Financial Guarantees under Ind AS Regime

  P.R. Sethuraman    06 August 2019 at 11:30

Introduction:Before going into �Financial Guarantee� and further deep into �Corporate Guarantee�, it is better to dive into what is the

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Posted in Accounts  2 comments |   14505 Views


Tug of War between Tax and Duty

  P.R. Sethuraman    23 July 2019 at 11:56

Tug of War between 'Tax and Duty' consequent to advent of GST and Accounting Standards - both of IGAAP and Ind AS

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Posted in GST |   2829 Views


DPT-3 still requires clarification

  P.R. Sethuraman    01 July 2019 at 11:21

Introduction:The purpose of the article is not on examinatio

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Posted in Audit  2 comments |   4656 Views


Audit Report - What is'true and fair view?'

  P.R. Sethuraman    11 March 2019 at 11:03

The present formats of the audit reports are primarily guided by the relevant SAs:

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Posted in Audit |   19473 Views


Impact of Ind AS 116 on Leases - When it is Operative

  P.R. Sethuraman    29 January 2019 at 11:26

Introduction: Ind. AS 116 on Leases

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Posted in Audit  2 comments |   6621 Views


Role of nominee directors in the board of joint stock companies

  P.R. Sethuraman    21 January 2019 at 10:51

Introduction:The shareholders of joint stock companies are too many and are drawn from through

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Posted in Corporate Law  5 comments |   6636 Views


Equity share capital and Balance Sheet

  P.R. Sethuraman    09 January 2019 at 11:45

Introduction:A glance through of the Ind. AS will highlight a hell of a difference of treatment of Equity share Capital from IGAPP as well

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Posted in Audit |   23106 Views