AS 10 - Property, Plant and Equipment
This standard deals with initial recognition, measurement, depreciation and de-recognition principles of PPE.
We will discuss the definition of PPE, learn scope of AS 10, discuss the measurement principles
1. Initial measurement - Cost
2. Subsequent Measurement - cost or revaluation model
Components of Cost
1. Purchase Price
2. Directly attributable cost
3. Site restoration and dismantling cost
discuss the methods of depreciation
1. SLM
2. WDV
3. Unit of production method
and finally discuss the de-recognition principles of the PPE.
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