Depreciation on Fixed Assets as per Companies Act, 2013 PDF
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Depreciation on Fixed Assets as per Companies Act, 2013
Depreciation on Fixed Assets as per Companies Act, 2013
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The Council of the Institute has previously issued various Guidance Notes on the subject of accounting for depreciation, with particular reference to companies, viz., Guidance Note on Accounting for depreciation in Companies and Guidance Note on Some Important Issues Arising from the Amendments to Schedule XIV to the Companies Act, 1956. However, after the withdrawal of the above Guidance Notes since those were no longer relevant in accordance with the provisions of the Companies Act, 2013, the Research Committee was requested to formulate a Guidance Note to provide guidance on issues arising on the practical application of Schedule II to the Companies Act, 2013 for the purpose of providing guidance on accounting for depreciation in companies.
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