IND AS 16 is a standard that sets out the accounting treatment for property, plant, and equipment. It provides guidance on the recognition, measurement, and disclosure of such assets.
source https://www.caclubindia.com/articles/faqs-on-ind-as-16-49454.asp
source https://www.caclubindia.com/articles/faqs-on-ind-as-16-49454.asp
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