IND AS 16
PROPERTY, PLANT AND EQUIPMENT
FOUR AREAS ADDRESSED IN THIS STANDARD
TREATMENT OF SPARE PARTS, STAND-BY EQUIPMENT AND
MEASUREMENT AT INITIAL RECOGNITION
DISCOUNTING IN CASE PAYMENT IS DEFERRED BEYOND NORMAL
COST OF PPE IN EXCHANGE TRANSACTION
EXAMPLES OF SEPARATE CLASSES OF PPE
DETERMINATION OF FAIR VALUE
REVALUATION FOR THE FIRST TIME
ACCOUNTING TREATMENT OF REVALUATION
TRANSFERS FROM REVALUATION SURPLUS
CHANGE IN METHOD OF DEPRECIATION
IMPORTANT PRINCIPLES RELATING TO DEPRECIATION CHARGES
COMPENSATION FROM THIRD PARTIES FOR ITEMS OF PPE THAT
WERE IMPAIRED, LOST OR GIVEN UP
CHANGES IN EXISTING DECOMMISSIONING, RESTORATION AND
MAJOR CHANGES IN IND AS 16 VIS-À-VIS IAS 16 NOT RESULTING IN
MULTIPLE CHOICE QUESTIONS
PROBLEMS FOR SELF PRACTICE
Terms and Conditions
1) System requirement - Windows 7/8/8.1, Windows 10, Minimum Intel Pentium core 2 duo processor & minimum frequency is 2.0 GHZ, Minimum 2 GB RAM
For Mobile and Tablets Android Operating system Version 14.0 minimum or icecream sandwich or above. processor minimum 1.0 GHZ and RAM 1GB minimum.
(Our software will work only on Windows and Android platform not on MAC/ Apple/ other operating systems)
2) Do not connect Pen-drives/ PC/ Laptop to any other electronic devices like projectors/ TV.
3) Any data corruption/tamper detection shall be your sole responsibility and A S Foundation shall not be liable to re-issue or re-activate the pen-drives. You expressly agree that your use or inability to use the pen-drive is at your sole risk
4) Antivirus should be updated.
5) Validity: 1 Year
6) Views: 2 Views
7) After the product expiration, if you need to view it again, you will need to pay to renew your subscription or you can format the pen drive and use it for storage purposes.
Note: A. S. Foundation is not responsible to provide service in case of violation of above Terms and Conditions.