The recently introduced Companies Act, 2013 is rightly termed as the dawn of a new era.
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The recently introduced Companies Act, 2013 is rightly termed as the dawn of a new era. Apart from bringing far reaching changes in other areas, the spectrum of financial reporting has widened and brings higher responsibilities on those associated with financial reporting, be it the auditors or the management.
• Concept of useful life as against the minimum rates of depreciation l
• Concept of component accounting, which is voluntary from 2014-15 and mandatory from 2015-16 under the Companies Act, 2013 l
• Transitional provisions due to shift from minimum rates of depreciation to the concept of useful life l
• Treatment of plant and machinery upto Rs. 5,000 l
• Amortisation principles for intangible assets l
• Line-by-line comparison of effective rates of depreciation under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV Method l
• Impact of change in depreciation rates on various industries l Guidance on residual value l
• Guidance on large number of practical issues l
• Other provisions in the Companies Act, 2013 that relate to depreciation l
• Text of Schedule XIV to the Companies Act, 1956 and Schedule II to the Companies Act, 2013 & other useful annexures