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As - 6

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(Querist)
31 March 2012 Can change in the rate of depriciation be permissible under AS -6 ?
And if yes what are the treatements for the same ?
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
31 March 2012 In case of Where there is a revision of the estimated useful life of an asset or residual value rate of depreciation can be changed.

No need for retrospective application. Treatment will be same at revised rate.

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