How to interpret Accounting standard

https://www.caclubindia.com/forum/easy-way-to-remember-as-529987.asp

https://cleartax.in/s/accounting-standards

I am glad that your interested in interpreting them. Its easy, you have loads of material from MCA and ICAI. Read PPE and Inventory and Intangible assets. With that all of the normal classifications will become clear. All the best.