ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by C S BalasubramaniamSubscribe to C S Balasubramaniam

Revamping Corporate Taxation, Financial Management and the Economy-Some Aspects

Revamping Corporate Taxation, Financial Management and the Economy Some Aspects C S Balasubramaniam In the prevailing conditions of general deceleration in industrial production, decline in gross domestic capital formation and increase in industrial sickness, it has become necessary to review the corporate tax system.

Inflation Accounting Standards for Banking-A Note

A Note C S Balasubramaniam With the publication of Statement of Standard of Accounting Practice (SSAP)-16 in the United Kingdom, inclusion of current cost accounts has become necessary for all listed companies and to some categories of non-listed companies, with exemption for insurance companies, property and investment companies and wholly-owned subsidiaries. In the US the Financial Accounting Standard (FAS)-33 re- quires supplementary disclosure both on constant dollar as well as current cost bases for ail companies, including financial and banking companies.

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