Articles by Gautam Gupta

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Group wide Share based payment arrangements -Diversity in accounting practice under IGAAP

  Gautam Gupta    05 November 2020 at 12:11

This article aims to explain the diversity of the accounting practice in place for group-wide share-based payment arrangements.



Hospitality Industry - Does handing over business operations and premises, equate to lease, or hiring a sub-contractor?

  Gautam Gupta    26 September 2020 at 10:34

Hospitality Industry - Does handing over business operations and premises, equate to lease, or hiring a sub-contractor?



Is Parking area a lease or a non-lease component as per Ind AS 116?

  Gautam Gupta    22 September 2020 at 12:09

Is Parking area a lease or a non-lease component as per Ind As-116?