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Difference between AS 6 & AS 10 and Ind - AS 16

Open uri20170510 32134 1ue0f38?1494421710 asked

What is the Difference between AS 6 & AS 10 and Ind - AS 16

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Dear Rohit, Difference between IND AS-16 and AS 6 & 10, 1 Ind AS 16 also deals with depreciation of property, plant and equipment while this is Presently covered by AS 6. 2 Ind AS 16 does not exclude such developers from its scope while as -6 & 10 specifically excludes accounting for real estate developers from its scope 3 Lays down the following criteria which should be satisfied for recognition of items of property, plant and equipment:(a) it is probable that future economic benefits associated with the item will flow to the entity, and (b) the cost of the item can be measured reliably. While respective as does not lay down any specific recognition criteria for recognition of a fixed asset. Any other query feel free to contact us.

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