As - 11 ; break up of fixed assets

The exchange difference shall be shown in a different column named as "Exchange Translation Adjustment" in both sides i.e. Gross block and Depreciation.

Ok.

Thank You sir

My best friend asked me the same q years ago ... And I still remember I couldn't answer that. 

  thankfully I remember the answer this time .

Sandeep garg is correct . It'd b shown in different column 

In Accounting Standard 11,"Effect of changes in Exchange Rates", applicable for companies, new para 46 & 46A have been inserted, where Exchange difference on long term FCMI (Foreign Currency Monetary Items) is recognized in

(i)  Fixed assets (If FCMI is related to fixed assets)

(II) Foreign Currency Item Translation Difference A/c (other cases).