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Free E-book on Provision of Schedule II to the Companies Act 2013

Written By Admin on Tuesday, 14 April 2015 | Tuesday, April 14, 2015

Application Guide on the provisions of Schedule II to the Companies Act 2013 by Corporate Laws & Corporate Governance Committee – (10-04-2015) Keeping in view the changing economic environment as well as the growth of our economy, the Companies Act, 2013 was enacted to improve corporate governance and to further strengthen regulations for the companies. The Act has introduced some new concepts in the Indian context which are not only remarkable but also setting a tone for making our Law at par with the best International Standards and Practices. Further, the Act requires companies to compute the depreciation in accordance with the Schedule II which provides useful lives to compute the depreciation. 

The Corporate Laws & Corporate Governance Committee (CL&CGC) of the Institute of Chartered Accountants of India (ICAI) has taken the initiative of bringing out an Application Guide on the Provisions of Schedule II to the Companies Act, 2013 to provide application guidance to the members of the profession for implementation of the requirements of Schedule II as it would be required for preparation of financial statements. 

For the benefit of the members, complete text of the Application Guide can be downloaded by clicking the link given below: 


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