Corporate depreciation accounting a critical study

Depreciation Accounting Has Always Been A Controversial Issue In Corporate Financial Accounting And Reporting. The Leading Accounting Standard Setters Of The World Have Spent Considerable Time And Energy In Developing Effective Solution To Depreciation Accounting Problems, But Problems Persist. Depr...

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Bibliographic Details
Main Author: Kar, Subrata
Format: Book
Language:English
Published: New Delhi SBS Publisher & Distributors Pvt. Ltd. 2008
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040 |a UPNM 
090 |a HF 5686 .C7  |b .K37 2008 
100 1 |a Kar, Subrata 
245 1 |a Corporate depreciation accounting  |b a critical study  |c by Subrata Kar 
260 |a New Delhi  |b SBS Publisher & Distributors Pvt. Ltd.  |c 2008 
300 |a v, 286 p.  |b ill.  |c 23 cm. 
504 |a Includes bibliographical references and index. 
505 0 |a Preface -- 1. Introduction -- 2. Nature of depreciation -- 3. Methods of depreciation -- 4. Regulatory requirements concerning depreciation accounting in India -- 5. Depreciation accounting requirements in some seleted countries -- 6. Depreciation accounting pratices in Indian corporate sector -- 7. Analysis and interpretation -- 8. Summary and conclusions. 
520 |a Depreciation Accounting Has Always Been A Controversial Issue In Corporate Financial Accounting And Reporting. The Leading Accounting Standard Setters Of The World Have Spent Considerable Time And Energy In Developing Effective Solution To Depreciation Accounting Problems, But Problems Persist. Depreciation Affects Both The Profit And Loss Account In The Balance Sheet. Depreciation Accounting Also Suffers From The Problems Of Determination Of Actual Costs, Estimation Of Useful Service Lives, And Estimation Of Residual Selling Values. This Involve A Great Deal Of Uncertainty And Subjectivity. The Problems Of Depreciation Are Complicated Further When Depreciable Assets Are Subjected To A Process Of Revaluation. The Objective Of This Book Is To Examine How Companies Account For Depreciation In Their Published Annual Accounts. In Order To Do This, We First Examine The Regulatory Requirements. Also A Comparative Analysis Relating To Depreciation Accounting Prevailing In Some Selected Accounting Prevailing In India . This Book Will Assist The Rule Makers In Developing A More Realistic Approach In Framing The Depreciation Related Rules. 
592 |a 00012617  |b 31/10/2013  |c RM173.80  |h PVK 
650 0 |a Corporations  |x Accounting. 
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