Depreciation Under Schedule II of Companies Act, 2013 and Income Tax Act, 1961 : Including Accounting Standard 10 Revised and Ind AS 16 effective from Financial Year 2016-2017

Contents: 1. Depreciation under Companies Act, 2013.2. AS-6 (Revised): Depreciation Accounting. 3. AS-10: Accounting for Fixed Assets.4. AS-10: Property, Plant and Equipment.5. Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment. 6. AS-19: Leases. 7. Indian Accounting Standards (Ind AS 17): Leases.8. AS-26: Intangible Assets. 9. Indian Accounting Standards (Ind AS) 38: Intangible Assets. 10. AS-28: Impairment of Assets.11. Indian Accounting Standards (Ind AS 36): Impairment of Assets. 12. Practical Illustrations on Depreciation including Transitional Provisions as per Pre-Revised AS 6 and AS. 10. 13. Practical Illustrations on Depreciation as per AS 10 (Revised).14. Cost Accounting Standards on Depreciation and Amortisation. 15. Case Laws on Depreciation. 16. Depreciation Requirements under Competition Act. 17. Depreciation under Income Tax Act, 1961 and Reporting under Clause 18 of Form 3CD.18. Unabsorbed Depreciation under the Income Tax Act, 1961. 19. CBDT Clarifications on Depreciation under Income Tax Act, 1961. Appendices.