ইস্যুস ইন ডিপারসেপশন এন্ড ইনভেস্টমেন্ট পলিসি (হার্ডকভার)

This book illustrates the relationship between depreciation and investment policy, together with implications in financial reporting and public sector capital budgeting. It provides a detailed analysis of various concepts of depreciation and their significance in relation to investment policy. The different theories that have emerged for dealing with the depreciation are analyzed and an attempt is made to show that all these theories come under two broad concepts, such as, the cost and the value concept of depreciation.

It also focuses on the treatment of tax accounting, and highlights the financial reporting regulations prescribed by local and international accounting and finance professional bodies.

The influence of depreciation in shaping investment decisions in public sector has also been discussed in the book. This relates to the effect of depreciation on investment decisions via its influence on capital budgeting and on the financial reporting framework at the government level.

This book is intended for the students pursuing BBA, MBA, B.Com. and M.Com. Programs as well as those in professional studies, such as, Chartered Accountancy, Cost & Management Accountancy, Banking Diploma, and Masters of Bank Management. In addition, it will act as a reference for the policy makers working in the area of accounting and finance in public and private sector organizations.