AS10 ICAI PDF

AS Accounting for Fixed. Assets. CA Final Course Paper 1 Financial. Reporting Chapter 1Unit Page 2. Contents. Introduction. Definitions. AS 10, Accounting for Fixed Assets, was initially issued in vide Plant and Equipment, will be covered as per AS 10 (Revised), Property. AS 10 Property, Plant and Equipment prescribe the accounting treatment for properties, P&E (Plant and Equipment) so that the users of.

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Revised AS 10 PPE Notes for IPCC & Final May 2017

The relevant changes are incorporated in the same. Updated on Oct 12, – To download the PDF files, click the links below:. It is also important to note that AS 6 — Accounting for Depreciation stands withdrawn and such matters related to depreciation is included in AS Admin April 29, – 3: It would be great if you can share these notes with your friends pursuing CA.

Some are minor and some are major ical nature. How to file GST Returns?

Bulbul August 19, – 7: Admin April 25, – File all GST returns for your clients with automated data reconciliation – No download lcai. If you are looking for amendments, you will find them in RTP.

I have old books. You can also download revision test papers RTP applicable for your attempt. Admin Qs10 20, Admin May 2, – 1: Rajesh April 29, – 1: Invest in best performing Mutual funds for building long term wealth.

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ICAI – The Institute of Chartered Accountants of India

No software installation required Safe and Secure. Admin April 7, – This will definitely help the students in their exam preparation. The standard also prescribes, that the residual value and useful life of an asset must be reviewed at the end of each financial year and, in case the expectations vary from the previous estimates, changes must be accounted for as changes in accounting estimate as per Accounting Standard 5 — Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies.

Comments abhishek April 7, – Plans start from Rs. Ramya August 27, – 1: The methods include SLM Straight-line Methoddiminishing balance method or units of production method.

AS 10 Property, Plant and Equipment

Various depreciation methods could be used for allocating the depreciable amount of an asset on a methodical basis over the useful life of the asset. Log In Sign Up. Nikita Kotian April 30, – Admin April 24, – 2: There have been many amendments in various subjects.

Is this the only amendment given in the supplementary material? Admin April 30, – 1: Paid E-filing by Expert CAs. In this article we cover the following topics: According to the cost model, after recognizing the asset as an item of property or plant and equipment, it should be carried at the cost less iaci accumulated depreciation and the accumulated impairment losses if any.

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To download the PDF files, click the links below: AS 10 deals with accounting for assets held for sale and items of fixed assets retired from active use.

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The authors have even included a few illustrations for understanding purposes. One such major amendment is in Accounting Standards AS.

Get done in 7 mins. As the exams are closing by, students are looking for updates which are applicable for May examinations. As per revaluation model, once the asset is recognized lcai its fair value could be measured reliably, then it must be carried at the revalued amount, which is the fair value of such asset at the date of the revaluation as reduced any following accumulated depreciation and accumulated impairment losses if any.

Manoj May 10, – The method of depreciation employed must reflect the pattern of future economic benefits of the asset consumed by an enterprise.

Depreciable amount of any asset should be allocated on a methodical basis over the useful life of the asset. Shraddha Tawde April 23, – 1: