Depreciation Under Companies Act, 2013
Monday Feb 16, 2015

Depreciation is being taught across first level accounting school and upto advanced level. The concept is gaining too much importance post changes brought under Companies Act, 2013. Schedule II of the Companies Act, 2013 provides Useful Lives to Compute Depreciation as against Rates of Depreciation provided hitherto in the Schedule XIV of the Companies Act, 1956. The author, after elaborating the basic concepts, explains the key provisions of this Schedule and concludes with takeaways. Read on ……….

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