Articles by P.R. Sethuraman

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

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

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

Introduction:The purpose of the article is not on examinatio

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

Introduction: Ind. AS 116 on Leases

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

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

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..

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