Bharat's DEPRECIATION under Schedule II of Companies Act, 2013 & Income Tax Act, 1961

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-10: Property, Plant and Equipment                                 

Chapter 5       Indian Accounting Standards (Ind AS 16): Property, Plant and Equipment

Chapter 6       AS-19: Leases                                                                        

Chapter 7       Ind AS 116 (IFRS 16): Leases                                              

Chapter 8       AS-26: Intangible Assets                                                       

Chapter 9       Indian Accounting Standards (Ind AS) 38: Intangible Assets         

Chapter 10     AS-28: Impairment of Assets                                                

Chapter 11     Indian Accounting Standards (Ind AS 36): Impairment of Assets   

Chapter 12     Practical Illustrations on Depreciation including Transitional Provisions as per Pre-Revised AS 6 and AS 10                                                                           

Chapter 13     Practical Illustrations on Depreciation as per AS 10 (Revised)         

Chapter 14     Cost Accounting Standards on Depreciation and Amortisation       

Chapter 15     Case Laws on Depreciation                                                   

Chapter 16     Depreciation Requirements under Competition Act             

Chapter 17     Depreciation under Income Tax Act, 1961 and Reporting under Clause 18 of Form 3CD  

Chapter 18     Unabsorbed Depreciation under the Income Tax Act, 1961 

Chapter 19     CBDT Clarifications on Depreciation under Income Tax Act, 1961