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What are the disclosure required for the fixed ...

What are the disclosure required for the fixed assets as per AS 10?

What are the disclosure required for the fixed assets as per AS 10?

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Jeeba Mar. 15, 2018

Followings are the disclosure required under AS 10.

  • Gross value of assets at the beginning and at the end of an accounting period showing additions, disposals, acquisitions and other movements.
  • Expenditure incurred on account of fixed assets in the course of construction or acquisition; and
  • Revalued amounts substituted for historical costs of fixed assets, the method adopted to compute the revalued amounts, the nature of indices used, the year of any appraisal made, and whether an external valuer was involved, in case where fixed assets are stated at revalued amounts.

What are the disclosure required for the fixed assets as per AS 10?

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