Bloomsbury A Practical Guide to Depreciation under Companies Act, 2013 by Sanjeev Singhal & R. Sankaraiah Edition Dec 2016

 595  445

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1. Extensive discussion on the concept of useful life under Companies Act, 2013 vis-a-vis the
concept of minimum rates of depreciation as specified under Companies Act, 1956
2. Discussion on “amortisation principles” for intangible assets
3. For ease of reference, covers line-by-line comparison of effective rates of depreciation
under the Companies Act, 1956 and the Companies Act, 2013 both under SLM and WDV

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