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Deloitte PPT On Companies Act by Mohit Kathel is a document available to read on EtoBox.
What is Deloitte PPT On Companies Act about?
The document discusses significant changes in depreciation rules under the Companies Act, 2013, effective from April 1, 2014, which shifts from minimum rates to the concept of useful life for asset depreciation. Key changes include the introduction of component accounting, the removal of 100% depreciation for low-cost assets, and the requirement for companies to justify any deviation from prescribed useful lives. The document also highlights contradictions between the new regulations and existing accounting
- Author
- Mohit Kathel
- Language
- EN