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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
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Published Paper Details:
Paper Title
An Analytical Comparison Of Depreciation Methods In Bharat Sanchar Nigam Limited (BSNL)
Authors
Alok Kunal, Dr. Prateek Verma
Keywords
Depreciation, SLM, WDV, Ind AS 16
Abstract
This research paper highlights a comprehensive comparative analysis of two depreciation methods permitted under Indian Accounting Standards (Ind AS 16) for a telecommunication company Bharat Sanchar Nigam Ltd. (BSNL). The study examines the Straight-Line Method (SLM) and the Written Down Value Method (WDV) during three financial years (F.Y. 2021-22 to 2023-24), evaluating their impact on annual depreciation charges and financial reporting. The analysis reveals substantial variations in depreciation patterns between the two methods, with implications for corporate strategies, particularly in tax planning and financial performance reporting.
IJCRT's Publication Details
Unique Identification Number - IJCRT2512904
Paper ID - 299510
Page Number(s) - h929-h936
Pubished in - Volume 13 | Issue 12 | December 2025
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Alok Kunal, Dr. Prateek Verma, "An Analytical Comparison Of Depreciation Methods In Bharat Sanchar Nigam Limited (BSNL)", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.13, Issue 12, pp.h929-h936, December 2025, Available at :http://www.ijcrt.org/papers/IJCRT2512904.pdf
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Submit Manuscript Online Impact Factor: 7.97 Review Results : Within 02-03 Days Paper Publication : Within 02-03 Days
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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