The Effects Of Accounting Depreciation On Companies’ Net Earnings
Authors: Ngu Kanti Hedris, Atanga Desmond Funwie. Paper Title:
The Effects Of Accounting Depreciation On Companies’ Net Earnings.
IQ Research Journal of IQ res. j. (2023)2(9): pp 01-10. Vol. 002, Issue 09 09-2023, pp.0599-0609
This article is set to demonstrate depreciation practices as required by GAAP and IFRS.
The purpose of the article is to model accounting depreciation using Excel and how this
model could be integrated into tax modeling when taking into account tax losses and
accelerated depreciation as concessions offered to corporations by governments in many jurisdictions. This article was written in preparation for my upcoming Ph.D. thesis for a better understanding of operational financial engineering.