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Corporate Depreciation Accounting by Dr. Subrata Kar (Hardback, 2007)

About this product

About this product

Product Information

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 solutions 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. They 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, the book first examines the regulatory requirements. Also a comparative analysis relating to depreciation accounting prevailing in some selected developed countries, has been made to judge the effectiveness of the rule relating to depreciation accounting prevailing in India. This book will assist the rule makers in developing a more realistic approach in framing the depreciation related rules.

Product Identifiers

Publisher
Sbs Publishers
ISBN-10
8189741667
ISBN-13
9788189741662
eBay Product ID (ePID)
106940223

Product Key Features

Author
Dr. Subrata Kar
Format
Hardcover
Language
English
Subject
Business, Accounting & Vocational: Textbooks & Study Guides

Additional Product Features

Place of Publication
Bangalore
Content Note
B/w Illus
Date of Publication
31/12/2007
Imprint
Sbs Publishers
Country of Publication
India

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