Indian Accounting Standard (Ind AS) 16

Indian Accounting Standard ( ind as ) 16 Property, Plant and EquipmentContentsObjective1 Scope2-5 Definitions6 Recognition7 14 Initial costs11 Subsequent costs12 14 Measurement at recognition15 28 Elements of cost16 22 Measurement of cost23 28 Measurement after recognition29 66 Cost model30 Revaluation model31 42 Depreciation43 62 Depreciable amount and depreciation period50 59 Depreciation method60 62 Impairment63 Compensation for impairment65 66 Derecognition67 72 Disclosure73 79 APPENDICESA ppendix A: Changes in Existing Decommissioning, Restoration and Similar Liabilities Appendix B: References to matters contained in other Indian Accounting StandardsAppendix 1 : Comparison with IAS 16, Property, Plant and Equipment and IFRIC 1, Changes in Existing Decommissioning, Restoration and Similar Liabilities. 1 Indian Accounting Standard ( ind as ) 16 Property, Plant and Equipment(This Indian Accounting Standard includes paragraphs set in bold type and plain type, which have equal authority.)

1 Indian Accounting Standard (Ind AS ) 41, Agriculture, is under formulation. 2 . Standard. For example, Ind AS 17 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the

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