Invitation to comment on the Exposure Draft of the Accounting Standard (AS) 10 (Revised), Property Plant and Equipment issued by the Accounting Standards Board (ASB) of the ICAI

The Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) at its 207th meeting considered for the upgradation of existing Accounting Standards in the context of the revised Roadmap for implementation of Ind AS.

Accordingly, the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI), at its 209th meeting, considered and finalised the Exposure Draft of Revised Accounting Standard (AS) 10, Property Plant and Equipment, and decided to invite comments from various stakeholders. The said Exposure Draft can be accessed/downloaded on/from the Institute’s website namely, at the following link:

The Board invites comments on any specific aspect of the Exposure Draft besides certain specific questions raised therein. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments can be submitted using one of the following methods:

Electronically              Click on to submit comment online

Email                            Comments can be sent to: [email protected]

Postal                            Secretary, Accounting Standards Board,

The Institute of Chartered Accountants of India,

ICAI Bhawan, Post Box No. 7100,

Indraprastha Marg, New Delhi 110 002

You are requested to mention your contact number and Email address while submitting comments.

Further clarifications on this Exposure Draft may be sought by e-mail to [email protected]

Thanking you,

Yours faithfully,

(Avinash Chander) –
Accounting Standards Board
Email: [email protected]

Source- ICAI


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March 2021