Articles by P.R. Sethuraman

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Audit Report - What is'true and fair view?'

P.R. Sethuraman 11 March 2019 at 11:03

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

Impact of Ind AS 116 on Leases - When it is Operative

P.R. Sethuraman 29 January 2019 at 11:26

Introduction: Ind. AS 116 on Leases

Role of nominee directors in the board of joint stock companies

P.R. Sethuraman 21 January 2019 at 10:51

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

Equity share capital and Balance Sheet

P.R. Sethuraman 09 January 2019 at 11:45

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

Questions deserving attention by ICAI, MCA and RBI

P.R. Sethuraman 10 December 2018 at 13:43

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..

Queries deserving attention for consideration for Auditors

P.R. Sethuraman 17 November 2018 at 14:40

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

A cakewalk on October amendment to Schedule III

P.R. Sethuraman 25 October 2018 at 11:08

A cakewalk on recent Amendments (11th Oct 18) to Schedule III (Division I & II) and considered induction of Division III ear marked for NBFC under the crux of Ind AS

A case for relook by RBI for a pointed mechanism to address fraud

P.R. Sethuraman 11 April 2018 at 11:15

A Case for a relook by RBI in the presentation/ disclosures in the Balance Sheet and for a pointed Mechanism to address frauds

Cost price value estimate & the part played by Fixed Cost in the fixation of price

P.R. Sethuraman 01 March 2018 at 11:05

Cost is a fact incurred in producing and maintaining; and determined from the producer's perspective to find out the cost of production in monetary terms so