New AS 10

Yes. It is applicable. The entire AS has been amended to bring it in line with 'IndAS 16 - Property, Plant & Equipment'.

Other stds that have changed are AS 2, 4, 10, 13, 14, 21, 29.

You can refer the RTP May 2017. It has listed out all the amendments in friendly manner.

If you are finding it hard to comprehend, you may refer to this youtube lecture that covers the new AS 10:

https://www.youtube.com/watch?v=DPkLOxmWIgc

Lecture by CA ZUBAIR KHAN.

The file being referred to in the video is attached herewith.

Hope this helps.

All the very best.