Depreciation Accounting at HIEML
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Code : FAC0065
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Region : Asia
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Abstract: The case study seeks to enable the reader to understand the meaning and significance of depreciation, its scope, and coverage in terms of Ind AS-16 on ‘Property, Plant and Equipment’ as regards depreciation accounting. It also offers an opportunity to discuss the principles and norms of the standard accounting treatment of depreciation and the most popular methods of depreciation accounting, i.e., i) Straight Line Method (SLM) and ii) Diminishing Balance Method (DBM) or Written Down Value (WDV) Method and other relevant issues. The case study helps to understand the determinants of depreciation and the impact of SLM and DBM on the profits and taxes of the company. |
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Pedagogical Objectives:
Keywords : Cash Flow Statement; Non-Cash Expenses; Non-Operating Expenses; Non-Operating Incomes; Operating Activities; Financing Activities; Investing Activities;
Contents :
» Introduction
» The Four Situations Related to Deprecation
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