Articles by P.R. Sethuraman
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Chapter IX On Accounts of Companies
The Companies Act 2013 vis a vis Amendment to the chapter (Sections 128 to 138)
Pre Budget Pitch-2018
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
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
Role of key audit matters (KAM) (SA 101)
Ind AS 108 on Operating Segment
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
Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview
A look at the Unique Budget 2017
The current Budget is unique in many respects
Ind AS Compliant Schedule III - A walk through
Ind AS Compliant Schedule III - A walk through
Section 144 - A new avatar in the Companies Act On 'Auditor not to render certain services'
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
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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