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Articles by P.R. Sethuraman

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Ind AS 108 on Operating Segment

  P.R. Sethuraman    10 May 2017 at 11:24

This Accounting Standard shall apply to companies to which Indian Accounting Standards (Ind. ASs) notified under the Companies Act apply.

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Posted in Corporate Law |   29133 Views


Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview

  P.R. Sethuraman    02 March 2017 at 11:43

Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview

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Posted in Audit |   24045 Views


A look at the Unique Budget 2017

  P.R. Sethuraman    07 February 2017 at 11:10

The current Budget is unique in many respects

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Posted in Others |   9405 Views


Ind AS Compliant Schedule III - A walk through

  P.R. Sethuraman    23 January 2017 at 10:54

Ind AS Compliant Schedule III - A walk through

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Posted in Audit |   12357 Views


Section 144 - A new avatar in the Companies Act On 'Auditor not to render certain services'

  P.R. Sethuraman    01 December 2016 at 11:41

Section 144 of the Indian Penal Code is normally promulgated to avoid unlawful assembly of people with attempt to cause public disturbance. It is not on normal ..

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Posted in Audit |   14349 Views


Change - Law needs to move with time

  P.R. Sethuraman    01 November 2016 at 16:09

The purpose of the article is to deal with on the consequential changes warranted on rules of law and regulatory requirements on business/ industrial domain

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Posted in Audit  1 comments |   4071 Views


Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors

  P.R. Sethuraman    03 October 2016 at 10:47

The purpose of the article is limited to the topic on Section 141 of the Companies Act, 2013 on Eligibility, qualifications and disqualification of auditors

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Posted in Audit  1 comments |   117369 Views


Internal Financial Control

  P.R. Sethuraman    14 September 2016 at 10:39

The first and foremost duty of auditors with regard to Internal Financial Controls over Financial Reporting is to see and get satisfied as to the framework set in place as specified in the Guidance Note and as �declared in Directors

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Posted in Audit  3 comments |   21708 Views


Corporate Governance - In retrospect

  P.R. Sethuraman    12 August 2016 at 10:57

Corporate governance is a sine qua non. It is a must in a globalised environment.

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Posted in Corporate Law  1 comments |   5679 Views


Forensic Audit - A Modern Day Thrust and Thirst

  P.R. Sethuraman    09 July 2016 at 11:29

Forensic Audit-a Modern Day Thrust and ThirstIntroduction: In the recent past, more so in the previous decade, accounting and auditing community witnessed and i..

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Posted in Audit  6 comments |   18420 Views