Articles by P.R. Sethuraman

View Full Profile

Chapter IX On Accounts of Companies

Posted by P.R. Sethuraman 03 February 2018 15743 Views

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

Pre Budget Pitch-2018

Posted by P.R. Sethuraman 26 December 2017 6340 Views

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...

Ind AS transition - A pleasure though under pressure

Posted by P.R. Sethuraman 18 August 2017 4199 Views

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...

Role of Key Audit matters

Posted by P.R. Sethuraman 26 July 2017 8482 Views

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

Ind AS 108 on Operating Segment

Posted by P.R. Sethuraman 10 May 2017 37689 Views

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

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

Posted by P.R. Sethuraman 02 March 2017 27105 Views

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

A look at the Unique Budget 2017

Posted by P.R. Sethuraman 07 February 2017 9773 Views

The current Budget is unique in many respects

Ind AS Compliant Schedule III - A walk through

Posted by P.R. Sethuraman 23 January 2017 15354 Views

Ind AS Compliant Schedule III - A walk through

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

Posted by P.R. Sethuraman 01 December 2016 17388 Views

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 ...

Change - Law needs to move with time

Posted by P.R. Sethuraman 01 November 2016 4350 Views

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