Articles by P.R. Sethuraman

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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.

Posted in Others  3 comments |   1280 Views

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

Posted in Accounts  2 comments |   962 Views

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

Posted in GST |   730 Views

Introduction:The purpose of the article is not on examinatio

Posted in Audit  2 comments |   945 Views

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

Posted in Audit |   2863 Views

Introduction: Ind. AS 116 on Leases

Posted in Audit  2 comments |   1431 Views

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

Posted in Corporate Law  5 comments |   1233 Views

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

Posted in Audit |   3300 Views

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..

Posted in Others |   1188 Views

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

Posted in Audit |   1066 Views

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