More Details about Depreciation under Schedule II of Companies Act, 2013 with Illustrations 3rd Edition

General Information  
Author(s)CA Kamal Garg
PublisherBharat Law House Pvt Ltd
Publish YearMarch 2016


Chapter 1      Depreciation under  Companies Act, 2013

Chapter 2      AS–6 (Revised): Depreciation Accounting

Chapter 3      AS–10: Accounting for Fixed Assets

Chapter 4      AS–19: Leases

Chapter 5      AS–26: Intangible Assets

Chapter 6      AS–28: Impairment of Assets

Chapter 7      Practical Illustrations on  Depreciation including Transitional Provisions

Chapter 8      Cost Accounting Standards on Depreciation and Amortisation

Chapter 9      Case Laws on Depreciation

Chapter 10    Depreciation requirements  under  Competition Act

Chapter 11    Depreciation under  Income Tax Act, 1961 And Reporting under Clause 18 of Form 3CD

Appendix 1   Schedule II of Companies Act, 2013 versus  Schedule XIV of Companies Act, 1956

Appendix 2   Dividends — Declaration of — Computation of Depreciation under Straight Line Method as Contemplated In Clause (b) of Sub-Section (2) — Certain Queries Answered

Appendix 3   Dividends — Declaration of — Accounting Standard (AS) 6 on Depreciation Accounting based on General Principles of Accounting issued by the Council of the Institute of Chartered Accountants of India

Appendix 4   Commencement of Provisions of the Companies Act, 2013 with regard to Maintenance of Books of Accounts and Preparations/Adoption/Filing of Financial Statements, Auditors Report, Board's Report and Attachments to Such Statements and Reports — Applicability with Regard to Relevant Financial Year