A collection of essays
Beyond the Balance Sheet
What the numbers leave out. Essays by CA. M. R. Ranjit Karthikeyan on India’s economy, tax and law, governance, Keralam and India in the world.
Drag a page corner to curl it over, or click a page or use the ← → keys.
Contents
What is inside
35 dated essays in four parts, written between October 2025 and October 2026, followed by an epilogue and two appendices. Choose any essay to open the book at its first page.
Each dot is one essay, numbered as in the book. Essays 27 and 29 carry only a year, so they are not placed on the timeline.
About the book
Beyond the Balance Sheet collects 35 essays on India's economy, tax and law, governance, Keralam's fiscal position and India's place in the world. Every essay carries the date it was written; later developments appear in notes headed "Since then".
The views in this book are the author's personal views. Nothing in it is legal, tax, accounting or investment advice, and readers should not act on it without advice on their own facts.
© 2026 M R Ranjit Karthikeyan. All rights reserved. No part of this book may be reproduced without permission, except for brief quotations in reviews or articles.
Three questions in every essay
- Who pays?Every public promise is financed by somebody, now or later.
- What can be enforced?A statement of intent is not a right; a waiver in a press release is not a provision.
- What does it release, and what does it avoid?Measured in cash released and in disputes avoided, not in announcements.