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Depreciation charge - PowerPoint PPT Presentation

PROPERTY, PLANT & EQUIPMENT

PROPERTY, PLANT & EQUIPMENT

PROPERTY, PLANT & EQUIPMENT. Recognition of property, plant & equipment Measurement at recognition Depreciation expense Reassessment of useful life and residual value Disposals Measurement after recognition. OUTCOMES. Explain the recognition criteria for property, plant and equipment

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571 views • 22 slides
Accounting Standard-6 DEPRECIATION ACCOUNTING

Accounting Standard-6 DEPRECIATION ACCOUNTING

Accounting Standard-6 DEPRECIATION ACCOUNTING. Presented by: Subodh Jain S H R & Co. Concept of Depreciation. Depreciation is a measure of the wearing out, consumption or other loss of value of a depreciable asset arising from: Use ; Passage of time ;

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2.24k views • 17 slides
CHAPTER 9

CHAPTER 9

CHAPTER 9. LONG TERM ASSETS I: PROPERTY, PLANT AND EQUIPMENT. Property, Plant, and Equipment. These items represent a major source of future service potential

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266 views • 14 slides
Measuring and reporting financial performance

Measuring and reporting financial performance

OBJECTIVES. You should be able to:. Discuss the nature and purpose of the profit and loss account. Prepare a profit and loss account from relevant financial information. Discuss the main measurement issues that must be considered when preparing the profit and loss account.

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1.77k views • 9 slides
Measuring and reporting financial performance

Measuring and reporting financial performance

OBJECTIVES. You should be able to:. Discuss the nature and purpose of the profit and loss account. Prepare a profit and loss account from relevant financial information. Discuss the main measurement issues that must be considered when preparing the profit and loss account.

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287 views • 9 slides

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