accounting standard 6 - depreciation

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TVEREM\EL F Y 7# KMUR@K OUT\ K RKV\@KA OUT\K R@EEMKC MKOTKH \KVUMTVEE\ RIMO@

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Page 1: 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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