Ep 10.2 | Depreciation & Amortisation flow via 3 Statements |
Автор: Gourav Maharshi - VA
Загружено: 2026-02-21
Просмотров: 13
Описание:
In Episode 10 (Part 2) of the Read Financial Statements series, we continue our 3-part deep dive into Depreciation & Amortisation — now applied to a real annual report.
This video covers:
✔ How depreciation appears in the Profit & Loss Statement
✔ How accumulated depreciation impacts the Balance Sheet
✔ Why depreciation is added back in the Cash Flow Statement
✔ Britannia Industries’ material accounting policy on depreciation & amortisation
✔ Useful life, residual value, and depreciation methods
You will see clearly how depreciation flows across all three financial statements and why understanding the accounting policy is critical for proper analysis.
This episode is essential for:
Equity investors & fundamental analysts
MBA / PGDM students
Finance professionals reading annual reports
Anyone wanting deeper clarity beyond textbook definitions
📌 Next (Part 3):
We will analyse the Notes to Accounts for Depreciation & Amortisation in detail.
👉 Watch Episode 10 (Part 1) for conceptual clarity.
👉 Subscribe to follow the complete Read Financial Statements series.
Trainer - Linkedin - / gouravmaharshi
#Depreciation
#Amortisation
#AnnualReportAnalysis
#BritanniaIndustries
#FinancialStatements
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