The Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) at its 207^th 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 209^th meeting, considered and finalised the Exposure Draft of Revised Accounting Standard (AS) 10, Property Plant and Equipment.

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.

How to comment

Comments can be submitted using one of the following methods:

1.       Electronically:                Click on http://www.icai.org/comments/asb/ to submit comment online                  

1.       Email:                           Comments can be sent to: commentsasb@icai.in

1.       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 geetanshu.bansal@icai.in