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Fixed Assets - Institute of Chartered Accountants of India
www.bangaloreicai.orgJuly 16, 2009 Page 2 Agenda AS-10 Accounting for Fixed Assets Introduction & Scope Definitions and other relevant provisions Relevant provisions of other Accounting Standards applicable to Fixed Assets accounting ASI-2 “Accounting for Machinery Spares’ Provisions pertaining to Fixed Assets in CARO 2003 (as amended) Fixed Assets –Indian GAAP vs. IFRS