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Depreciation and their impact in fin.A/c, fin.Mgt.,Income tax etc. By Prof.Augustin Amaladas M.Com.,AICWA.,B.ED.,PGDFM
Meaning ,[object Object],[object Object],[object Object],[object Object],[object Object]
Depreciation methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact on books ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact of Tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Impact of Tax ,[object Object]
Inflation and Depreciation ,[object Object],[object Object]
Accounting Standard ,[object Object],[object Object]
Tax planning ,[object Object],[object Object],[object Object],[object Object],[object Object]
Carry forward and set of depreciation in the subsequent periods ,[object Object]
Amalgamation, absorption, reconstruction and demerger ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
A LTD AMALGAMATES WITH B LTD AS ON 2007 NO CAPITAL GAIN TAX & ACCUMULATED LOSSES & UNABSORBED DEPERICIATION CAN BE CARRIED FORWARD DOES NOT ATTRACT CAPITAL GAIN FOR A BUT NO GAIN FOR B NO BENEFIT TO A & B  A MERGES WITH B (A GOES OUT) SATISFIES BOTH 2(1B) & 72 A SATISFIES 2(1B) BUT DOES NOT SATISFY 72 A DOES NOT SATISFY SEC 2(1B) & 72 A PARTICULARS
OTHER TAX BENEFITS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Depreciation

  • 1. Depreciation and their impact in fin.A/c, fin.Mgt.,Income tax etc. By Prof.Augustin Amaladas M.Com.,AICWA.,B.ED.,PGDFM
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  • 12. A LTD AMALGAMATES WITH B LTD AS ON 2007 NO CAPITAL GAIN TAX & ACCUMULATED LOSSES & UNABSORBED DEPERICIATION CAN BE CARRIED FORWARD DOES NOT ATTRACT CAPITAL GAIN FOR A BUT NO GAIN FOR B NO BENEFIT TO A & B A MERGES WITH B (A GOES OUT) SATISFIES BOTH 2(1B) & 72 A SATISFIES 2(1B) BUT DOES NOT SATISFY 72 A DOES NOT SATISFY SEC 2(1B) & 72 A PARTICULARS
  • 13.