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 ??
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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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