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Articles by P.R. Sethuraman

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Ind AS - A convergence to IFRS. Whether a Nightmare?

  P.R. Sethuraman    12 September 2015 at 11:25

It is not an article on procedures and technicalities of IFRSs but a generic one for a common man who is more concerned with results than with accounting intricacies and sophistications. The term IFRS has four components �International- Financi

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Posted in Accounts  2 comments |   17418 Views


Time is up for level playing in Income Tax

  P.R. Sethuraman    27 August 2015 at 10:32

The new government has already completed more than one year in office after taking the reins. There is a public perception that Shri. N. Modi, the new Prime Minister is a strong leader with no non sense approach. Grown from the scratch as a tea vendo

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Posted in Others  5 comments |   10662 Views


Audit Report 2015 - is it a nightmare or a labor-pain?

  P.R. Sethuraman    20 August 2015 at 10:21

The auditing community had really gone through a rough and tough time in the form of �labor pain� in drafting the audit report under section 143 (3) of the Companies Act 2013 for the financial year ended march 2015 due to last minute rush

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Posted in Audit  2 comments |   18813 Views


The consolidated audit report under companies act 2013 (The Devil lies in Detail)

  P.R. Sethuraman    07 August 2015 at 11:12

As per the Guidance Note of the ICAI, �The Council of the Institute of Chartered Accountants of India has issued Accounting Standard (AS) 21 'Consolidated Financial Statements' which lays down principles and procedures for preparation a

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Posted in Audit  2 comments |   18993 Views