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AS 10 Accounting for Fixed Assets Notes

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This notes consists of

1. Definitions - Applicability - Not applicability
2. Elements of Cost
3. Costs Never Capitalised
4. What about Self Constructed Assets ?
5. Acquisition for Non Monetary Assets
6. Acquisition of Assets in exchange of Shares or other Securities
7. When several assets are bought for lump sum consideration ?
8. Measurement After Recognition
9. How Revalued Amount is determined ?
10. How Revaluation is affected ?
11. Revaluation Examples
12. What is Recoverable Amount ?
13. When an Asset is disposed off.
14. Some Special Cases – Hire Purchase

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