Articles by P.R. Sethuraman

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Chapter IX On Accounts of Companies

P.R. Sethuraman 03 February 2018 at 15:38

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

Pre Budget Pitch-2018

P.R. Sethuraman 26 December 2017 at 12:25

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

P.R. Sethuraman 18 August 2017 at 12:09

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

P.R. Sethuraman 26 July 2017 at 10:54

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

Ind AS 108 on Operating Segment

P.R. Sethuraman 10 May 2017 at 11:24

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

P.R. Sethuraman 02 March 2017 at 11:43

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

A look at the Unique Budget 2017

P.R. Sethuraman 07 February 2017 at 11:10

The current Budget is unique in many respects

Ind AS Compliant Schedule III - A walk through

P.R. Sethuraman 23 January 2017 at 10:54

Ind AS Compliant Schedule III - A walk through

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

P.R. Sethuraman 01 December 2016 at 11:41

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

P.R. Sethuraman 01 November 2016 at 16:09

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