Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Infrastructure & EPC
Long-cycle contract accounting, retention and claims, joint ventures, and cash that arrives long after the work.
Overview
EPC businesses recognise revenue against progress on contracts that run for years, with variations and claims that may never be certified. The gap between work performed and cash received is where the financial risk actually sits.
What comes up
Issues we are asked about
- Percentage-of-completion measurement and cost-to-complete estimates
- Variation, claim and liquidated damages recognition
- Retention money, mobilisation advances and bank guarantees
- Joint venture and consortium accounting
- GST on works contracts and sub-contractor credit chains
Other sectors
Also frequently asked about
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Advice for infrastructure & epc
Tell us what you are dealing with and we will point you to the person who knows the sector.