accounting standard 6 - depreciation
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7/31/2019 Accounting Standard 6 - Depreciation
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TVEREM\EL FY 7#KMUR@K OUT\K
RKV\@KA OUT\K
R@EEMKC MKOTKH
\KVUMTVEE\ RIMO@
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KBBNUM\IMO R\KMLKVLR
\`e r|k|ecem|r nj bnle nj tvkb|ibe nj |`e veouhk|nvy kbbnum|imo
fnlier |`k| kve |n fe nfrevzel im |`e tvetkvk|inm kml tverem|k|inm nj
jimkmbikh r|k|ecem|r- \`e Imr|i|u|e Nj B`kv|evel Kbbnum|km|r Nj Imlik
(IBKI) `kr jnvcuhk|el kml irruel |`e jnhhnwimo 26 kbbnum|imo
r|kmlkvlr vejevvel |n kr Imlikm Kbbnum|imo R|kmlkvlr nv IKR-
\`e Kbbnum|imo R|kmlkvl (KR) : ―Letvebik|inm Kbbnum|imo‚( irruel
fy |`e IBKI-
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KR#:7 LETVEBIK\INM
KBBNUM\IMO
Kbbnvlimo |n kbbnum|imo r|kmlkvl (KR :)
―Letvebik|inm ir k cekruve nj |`e wekvimo nu|
bnmruct|inm nv n|`ev hnrr nj zkhue nj k letvebikfhe krre|
kvirimo jvnc ure ejjhupinm nj |ice nv nfrnherbembe |`vnuo`|eb`mnhnoy kml ckvae| b`kmoer-‚
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LETVEBIKFHE KRRE\
Kve epteb|el |n fe urel
luvimo cnve |`km nme
kbbnum|imo tevinl-
@kze k hici|el urejuh hije-
@ehl fy km em|evtvire jnv
ure im |`e tvnlub|inm nv
rutthy nj onnlr kml
revziber-
UREJUH HIJE
\`e tevinl nzev w`ib` k
letvebikfhe krre| ir
epteb|el |n fe urel fy |`e
em|evtvire-
\`e mucfev nj tvnlub|inm
nv ricihkv umi|r epteb|el
|n fe nf|kimel jvnc |`e
ure nj |`e krre| fy |`e
em|evtvire-
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IJVR ZR OKKT IKR ;: nj IJVR ckmlk|er veziew nj urejuh hije verilukh
zkhue kml letvebik|inm ce|`nl k| ekb` yekv eml w`ihe KR :
lner mn| rtebijy kmy rub` ve{uivecem|-
Finhnoibkh krre|r kve vebnomirel kml let ir bkhbuhk|el fy
velubimo nm |`e let fkre qbnr| ‒ er|ick|el rkhe zkhues w`ihe im
imlikm okt |`eve ir mn|`imo tvnzilel jnv finhnoibkh krre|r-
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Ij km im|kmoifhe krre| ir kb{uivel im k furimerr bncfimk|inm |`e
bnr| ir |`e jkiv zkhue k| |`e kb{uiri|inm lk|e- \`e im|kmoifhe
ir vebnvlel fy |`e kb{uivev ivverteb|ize nj w`e|`ev |`e krre|
`kl feem vebnomirel fy |`e kb{uivee fejnve |`e furimerr
bncfimk|inm nv mn|- _`ihe umlev Imlikm OKKT Ij km im|kmoifhe krre| ir kb{uivel
im km kckhokck|inm im |`e mk|uve nj tuvb`kre |`e rkce
r`nuhl fe kbbnum|el k| bnr| nv jkiv zkhue ij |`e bnr|.jkiv
zkhue bkm fe vehikfhy cekruvel- Ij |`e rkce ir mn| vehikfhy
cekruvkfhe i| ir imbhulel kr k tkv| nj onnlwihh- Im|kmoifhe ir
vebnvlel ezem ij |`k| im|kmoifhe krre| `kl mn| feem vebnomirel
im |`e jimkmbikh r|k|ecem|r nj |`e |vkmrjevnv
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LETVEBIK\INMBKURER
… Fy bnm|vkr|
… Fy eptivy nj |ice
… Fy nfrnherbembe
… Fy lethe|inm
… Tevckmem| jkhh im tvibe
… Fy kfmnvckh jkb|nvr
MEEL
… Jnv le|evcimk|inm nj me|tvnji| nv me| hnrr-
… Jnv r`nwimo krre| k| jkiv
kml |vue zkhue im |`efkhkmbe r`ee|-
… Tvnzirinm nj jumlr jnvvethkbecem| nj krre|r-
… Krbev|kimimo kbbuvk|e
bnr| nj tvnlub|inm-… Lir|vifu|inm nj lizileml
nu| nj tvnji| nmhy-
JKB\NVR
… \n|kh bnr| nj |`e krre|-
… Er|ick|el urejuh hije nj |`e krre|-
… Er|ick|el rbvkt zkhue-… B`kmber |n
nfrnherbembe-
… Klli|inm |n krre|r-
… Heokh tvnzirinm-
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BKURER
IM\EVMKH BKURER7
_ekv kml |ekv
Lethe|inm
EP\EVMKH BKURER7
Nfrnherbembe
Tkrrkoe nj |ice
K BBILEM\
TEVCKMEM\ JKHH IM TVIBE
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MEELR
Le|evcimk|inm nj me| tvnji| nv me| hnrr-
R`nwimo krre|r k| jkiv kml |vue zkhue im |`e fkhkmbe
r`ee|-
Tvnzirinm nj jumlr jnv vethkbecem| nj krre|r-
Krbev|kimimo kbbuvk|e bnr| nj tvnlub|inm- Lir|vifu|inm nj lizileml nu| nj tvnji| nmhy-
Kznilimo nzev tkycem| nj imbnce |kp-
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JKB\NVR IM LE\EVCIMK\INM
NJ LETVEBIK\INMNvioimkh bnr| nj jipel krre| i-e- tuvb`kre tvibe thur jveio`| kml imr|khhk|inm
eptemrer-
Er|ick|el kcnum| nj eptemli|uve nm vetkivr luvimo |`e urejuh hije-
Er|ick|el urejuh hije nj krre| kj|ev w`ib` i| wihh fe lirbkvlel-
Er|ick|el verilukh nv rbvkt zkhue-
Tnrrifihi|y nj nfrnherbembe-
Im|ever| nm imzer|cem|#|`e kcnum| imzer|el nm tuvb`kre nj krre| ij i| `kl
feem imzer|el im rnce n|`ev imzer|cem| w`k| im|ever| wnuhl `kze feem
ekvmel-
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CE\@NLR NJ LETVEBIK\INM
;- R|vkio`| Hime 6- _vi||em Lnwm Zkhue 2- Ruc Nj Yekvr Lioi|r <- Umi|r nj Tvnlub|inm5- Ckb`ime @nuv Vk|e
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R\VKIO@\ HIME CE\@NL Cnr| Ekrier| ce|`nl |n ktthy-
Fkrel nm |`e krruct|inm nj E{ukh Urkoe-
Khrn amnwm kr jipel imr|khhcem| ce|`nl-
Ckaer bnctkvirnmr nj tvnji|r ekry-
Rui|kfhe jnv |`nre krre|r w`nre urejuh hije bkm fe er|ick|el-
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R\VKIO@\ HIME CE\@NL Kcnum| Nj Letvebik|inm
3 Bnr| ‒ Er|ick|el Rbvkt Zkhue
Er|ick|el Urejuh Hije
Letvebik|inm Vk|e
3 Kcnum| nj Letvebik|inm p ;44
Bnr|
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_VI\\EM LN_M ZKHUE
CE\@NL Letvebik|inm ir b`kvoel k| k jipel vk|e-
Letvebik|inm ir B`kvoel nm velubimo fkhkmbe-
Khrn amnwm kr Licimir`imo Zkhue Ce|`nl-
Fkrel nm |`e krruct|inm |`k| femeji|r jvnc krre|r on nmlicimir`imo wi|` |`e tkrrkoe nj |ice-
_ilehy Kbbet|el fy Imbnce \kp Kb|-
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_VI\\EM LN_M ZKHUE
CE\@NL Vk|e nj Letvebik|inm 3 ; ‒ (Verilukh tvibe) ] (;.m)
Bnr|
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RUC NJ YEKVR LIOI\R
CE\@NL \`ir ce|`nl ve{uiver k jvkb|inm |n fe bnctu|el ekb` yekv w`ib`
ir ktthiel kokimr| |`e letvebikfhe kcnum|-
\`e mucevk|nv ir |`emucfev nj yekvr hej| |n fe letvebik|el kml |`e lemncimk|nv ir
|`e ruc nj |`e yekvr’ lioi|r nj |`e letvebikfhe hije-
Kcnum| nj Letvebik|inm- 3 (Bnr| # Rkhzkoe Zkhue) p Jvkb|inm
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RUC NJ YEKVR LIOI\R
CE\@NL Km ku|ncnfihe urel im furimerr bnr|r ,;4444 kml `kr k jnuv#yekv
letvebikfhe hije- Ruc#nj#|`e#yekvr’#lioi|r letvebik|inm veruh|r im
|`e lelub|inmr r`nwm fehnw7
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UMI\R NJ TVNLUB\INM
CE\@NL \`e umi|r nj tvnlub|inm ce|`nl nj letvebik|inm ir fkrel nm kmkrre|’r urkoe( kb|izi|y( nv tkv|r tvnlubel imr|ekl nj |`e tkrrkoe
nj |ice- Umlev |`e umi|r nj tvnlub|inm ce|`nl letvebik|inm
luvimo k oizem yekv wihh fe zevy `io` w`em ckmy umi|r kvetvnlubel kml i| wihh fe zevy hnw w`em nmhy k jew umi|r kve
tvnlubel-
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UMI\R NJ TVNLUB\INM
CE\@NL Letvebik|inm vk|e . umi|
3 QBnr| nj Krre| ‒ Rbvkt ZkhueS . \n|kh Er|ick|el Tvnlub|inm
Letvebik|inm
3 Mn nj umi|r tvnlubel im |`e yekv p Vk|e.umi|
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CKB@IME @NUV VK\E
CE\@NL \`ir ce|`nl ir fkrel nm |`e mucfev nj `nuvr km krre| ir urel-
\`ir ce|`nl khhnwr jnv cnve letvebik|inm luvimo fury tevinl
kml zibe zevrk
Epbet| im vkve bkrer i| ir lijjibuh| |n ktthy |`ir ce|`nl kr |n|khntevk|imo `nuvr bkmmn| fe er|ick|el wi|` kmy leovee nj
kbbuvkby-
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CKB@IME @NUV VK\E
CE\@NL k- Letvebik|inm vk|e . `nuv
3 QBnr| nj Krre| ‒ Rbvkt ZkhueS . \n|kh Er|ick|el @nuvr
f- Letvebik|inm 3 @nuvr im |`e yekv p Vk|e.`nuv
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Tvnzirinm jnv Letvebik|inm kbbnum| ir leriomel |nkbbucuhk|e |`e letvebik|inm tvnzilel nm km krre| im k
retkvk|e kbbnum| oemevkhhy bkhhel ―Tvnzirinm Jnv
Letvebik|inm ― nv ―Kbbucuhk|el Letvebik|inm Kbbnum|‚-
TVNZIRINM JNV
LETVEBIK\INM KBBNUM\
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Krre| kbbnum| bnm|imuer |n kttekv k| i|r nvioimkh bnr| yekv kj|ev
yekv nzev i|r em|ive hije1
Letvebik|inm ir kbbucuhk|el nm k retkvk|e kbbnum| imr|ekl nj
feimo klgur|el im |`e krre| kbbnum| k| |`e eml nj ekb`
kbbnum|imo tevinl-
FKRIB B@KVKB\EV\IBR
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;- Jnv vebnvlimo tuvb`kre nj krre|
Krre| K.b Lv
\n Fkma.Zemlnv K.b
6- Jnhhnwimo |wn gnuvmkh em|vier kve vebnvlel k| |`e eml nj ekb` yekv7
k) Jnv bveli|imo letvebik|inm kcnum| |n tvnzirinm jnv letvebik|inm
kbbnum|
Letvebik|inm K.b Lv
\n Tvnzirinm jnv letvebik|inm K.b
GNUVMKH EM\VIER
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f) Jnv b`kvoimo letvebik|inm |n tvnji| kml hnrr kbbnum|
Tvnji| * Hnrr K.b Lv
\n Letvebik|inm K.b
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C.r Rimo`kmik kml Fvnr- tuvb`krel k thkm| jnv Vr- 544444 nm Ktvih
4; 6446 kml rtem| Vr- 54444 jnv i|r imr|khhk|inm- \`e rkhzkoe zkhue
nj |`e thkm| kj|ev i|r urejuh hije nj ;4 yekvr ir er|ick|el |n fe Vr-
;4444- Vebnvl gnuvmkh em|vier jnv |`e yekv 6446#42 kml lvkw ut
Thkm| Kbbnum| kml Letvebik|inm Kbbnum| jnv jivr| |`vee yekvr oizem
|`k| |`e letvebik|inm ir b`kvoel urimo r|vkio`| hime ce|`nl ij7
(i) \`e fnnar nj kbbnum| bhnre nm Ckvb` 2; ezevy yekv1 kml
(ii) \`e jivc b`kvoer letvebik|inm |n |`e krre| kbbnum|-
Epkcthe nj Rimo`kmik kml Fvnr-
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Lk|e Tkv|ibuhkvr H
-J
-
Lefi|
Kcnum|
Vr-
Bveli|
Kcnum|
Vr-
6446 Ktv- 4;
Thkm| K.b Lv-\n Fkma K.b
(Tuvb`krel thkm| jnvVr-544444)
544444544444
Ktv- 4; Thkm| K.b Lv-\n Fkma K.b
(Eptemrer imbuvvel nm imr|khhk|inm)
5444454444
6442Ckv- 2;
Letvebik|inm K.b Lv-\n Thkm| K.b
(Letvebik|inm b`kvoel nm krre|)
5<4445<444
Ckv- 2; Tvnji| kml Hnrr K.b Lv-\n Letvebik|inm K.b
(Letvebik|inm lefi|el |n tvnji| kmlhnrr kbbnum|)
5<4445<444
Fnnar nj Rimo`kmik kml Fvnr-
Gnuvmkh
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Lk|e Tkv|ibuhkvr G-J- Kcnum|
Vr-Lk|e Tkv|ibuhkvr
G
-J
-
Kcnum|Vr-
6446 Ktv-4;
FKMA 544444 6442CKV 2;
LETVEBIK\INM 5<444
FKMA(imr|khhk|inmeptemrer)
54444 FKHKMBE b.l <9:444
554444 554444
6442ktv;
FKHKMBE f.l <9:444 644<CKV 2;
LETVEBIK\INM 5<444
FKHKMBE b.l <<6444
<9:444 <9:444
644< Ktv ;
FKHKMBE f.l <<6444
Thkm| Kbbnum|
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LK\E TKV\IBUHKV
R G-J- KCNUM\
Vr-LK\E TKV\IBUHKV
R
G-J- KCNUM\
Vr-
6442Ckv-2;
Thkm| 5<444 6442Ckv-2;
Tvnji| kml Hnrr 5<444
644<
Ckv-2;
Thkm| 5<444 644<
Ckv-2;
Tvnji| kml Hnrr 5<444
LETVEBIK\INM KBBNUM\
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Lirtnrkh nj krre| bkm |kae thkbe ei|`ev
(k) k| |`e eml nj i|r urejuh hije nv
(f) luvimo i|r urejuh hije (lue |n nfrnherbembe nv kmy n|`ev
kfmnvckh jkb|nv)-
LIRTNRKH NJ KRRE\
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;- Jnv rkhe nj krre| kr rbvktFkma K.b Lv-
\n Krre| K.b
6- Jnv |vkmrjev nj fkhkmbe im krre| kbbnum|
(k) Im bkre nj tvnji|
Krre| K.b Lv-
\n Tvnji| kml Hnrr K.b(f) Im bkre nj hnrr
Tvnji| kml Hnrr K.b Lv-
\n Krre| K.b
GNUVMKH EM\VIER
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BNMBHURINM;- I| ktthier |n khh letvebikfhe krre|r epbet| |`e jnhhnwimo i|ecr |n
w`ib` rtebikh bnmrilevk|inmr ktthy7 “
jnver|r thkm|k|inmr kml ricihkv veoemevk|ize mk|uvkh vernuvber1
wkr|imo krre|r imbhulimo eptemli|uve nm |`e epthnvk|inm jnv kml
ep|vkb|inm nj cimevkhr nihr mk|uvkh okr e|b-
eptemli|uve nm verekvb` kml lezehntcem|1
onnlwihh kml n|`ev im|kmoifhe krre|r1
hize r|nba-
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\`ir r|kmlkvl khrn lner mn| ktthy |n hkml umherr i| `kr k hici|el
urejuh hije jnv |`e em|evtvire-
6- Lijjevem| kbbnum|imo tnhibier jnv letvebik|inm kve klnt|el fylijjevem| em|evtvirer-
Lirbhnruve nj kbbnum|imo tnhibier jnv letvebik|inm jnhhnwel fy
km em|evtvire ir meberrkvy |n kttvebik|e |`e ziew tverem|el im
|`e jimkmbikh r|k|ecem|r nj |`e em|evtvire-
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