As 10

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This document outlines accounting standards for fixed assets under Indian accounting principles. It defines key terms like fixed assets and cost, and addresses accounting treatments for various scenarios including self-constructed assets, non-monetary exchanges, jointly owned assets, asset revaluations, retirements and disposals. Disclosures required include gross and net book values of fixed assets and details of any revaluations.

Business Technologie

ACCOUNTING STANDARD - 10 ACCOUNTING FOR FIXED ASSETS J.P., KAPUR & UBERAI

RELEVANT DEFINITIONS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

ELEMENTS OF COST ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

SELF CONSTRUCTED FIXED ASSETS ,[object Object],J.P., KAPUR & UBERAI

NON MONETARY CONSIDERATION ,[object Object],[object Object],J.P., KAPUR & UBERAI

OTHER CONSIDERATIONS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

IMPROVEMENT AND REPAIRS ,[object Object],J.P., KAPUR & UBERAI

REVALUATION OF FIXED ASSETS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

ACCOUNTING ON RETIREMENT /DISPOSAL ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

GOODWILL ,[object Object],J.P., KAPUR & UBERAI

DISCLOSURE ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

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