capitalisation of trial run expenses net of revenue generated covered under which accounting standard
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capitalisation of trial run or pre operating expenses ??
Replies (3)
In AS 10..
As per Para 20 of AS 10 All expenses incurred in preparing it for its ultimate use.
the clauses 9.3 & 9.4. are not in IAS10, these are from Indian AS10 - Accounting for fixed Asset
Intangible assets standard also suggests it as an expense
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