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Articles by P.R. Sethuraman

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Questions deserving attention by ICAI, MCA and RBI

  P.R. Sethuraman    10 December 2018 at 13:43

Introduction:There appears to be a conflict of approach among ICAI, MCA and RBI among Five issues raised in the Tabular Format underneath along with the require..

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Posted in Others |   4035 Views


Queries deserving attention for consideration for Auditors

  P.R. Sethuraman    17 November 2018 at 14:40

Merited attention is invited to Para D 8 of Ind. AS 101 - on First Adoption of Indian Accounting Standards. Clause (b) of Para D 8 of the above said Stand

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Posted in Audit |   3765 Views


A cakewalk on October amendment to Schedule III

  P.R. Sethuraman    25 October 2018 at 11:08

A cakewalk on recent Amendments (11th Oct 18) to Schedule III (Division I & II) and considered induction of Division III ear marked for NBFC under the crux of Ind AS

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Posted in Audit  1 comments |   16287 Views


A case for relook by RBI for a pointed mechanism to address fraud

  P.R. Sethuraman    11 April 2018 at 11:15

A Case for a relook by RBI in the presentation/ disclosures in the Balance Sheet and for a pointed Mechanism to address frauds

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Posted in Others |   3114 Views


Cost price value estimate & the part played by Fixed Cost in the fixation of price

  P.R. Sethuraman    01 March 2018 at 11:05

Cost is a fact incurred in producing and maintaining; and determined from the producer's perspective to find out the cost of production in monetary terms so

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Posted in Others  1 comments |   3822 Views


Chapter X on Audit and Auditors

  P.R. Sethuraman    09 February 2018 at 11:07

The Companies Act 2013 vis a vis Amendment to the chapter(Sections 139 to 148) Introduction:Any amendment is to �mend&rsquo

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Posted in Audit |   8865 Views


Chapter IX On Accounts of Companies

  P.R. Sethuraman    03 February 2018 at 15:38

The Companies Act 2013 vis a vis Amendment to the chapter (Sections 128 to 138)

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Posted in Corporate Law |   12111 Views


Pre Budget Pitch-2018

  P.R. Sethuraman    26 December 2017 at 12:25

The Budget 2017 was unique in several respects. It was for the first time the presentation of budget was advanced to the first of February so that a road map is..

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Posted in Others |   6108 Views


Ind AS transition - A pleasure though under pressure

  P.R. Sethuraman    18 August 2017 at 12:09

Any pleasure issues out of pressure. The first delivery of a just married couple is full of expectation and hope, not only for the couple graced with but also f..

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Posted in Audit  1 comments |   3786 Views


Role of Key Audit matters

  P.R. Sethuraman    26 July 2017 at 10:54

Role of key audit matters (KAM) (SA 101)

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Posted in Audit |   7668 Views