Depreciation disclosure: annual schedule requires itemised year-end totals for fixed, movable and other assets reported in financial statements. Schedule XXIV requires itemised year-end disclosure of total depreciation in the annual statement of accounts, with separate entries for depreciation on fixed assets, depreciation on movable assets, a specification line for other depreciation, and an aggregated total for current and previous years as part of the prescribed account form.
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Provisions expressly mentioned in the judgment/order text.
Depreciation disclosure: annual schedule requires itemised year-end totals for fixed, movable and other assets reported in financial statements.
Schedule XXIV requires itemised year-end disclosure of total depreciation in the annual statement of accounts, with separate entries for depreciation on fixed assets, depreciation on movable assets, a specification line for other depreciation, and an aggregated total for current and previous years as part of the prescribed account form.
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