Singh, Rupinder. “Depreciation Accounting Standards: A Comparative Study of Accounting Standards on Depreciation in India and United Kingdom”. Indian Journal of Finance 3, no. 5 (May 1, 2009): 3–9. Accessed August 6, 2025. https://www.indianjournalofcapitalmarkets.com/index.php/IJF/article/view/71613.