Depreciation Accounting at HIEML

Code : FAC0065

Year :

Industry : Industrial Goods & Machinery

Region : Asia

Teaching Note: Available

Structured Assignment : Not Available

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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:

  • To understand the principles and norms of the standard accounting treatment for various aspects of depreciation accounting.

  • To explain the concept of the useful life of a fixed asset.

  • To understand how to compute depreciation using SLM and DBM

  • To distinguish between depreciation and accumulated depreciation

  • To understand the impact of the choice of a particular depreciation method on the measurement of a firm’s financial performance

    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

    Case Introduction >>

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