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What is the value at which fixed assets are to be recorded as per ICDS V relating to tangible fixed assets?

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Manual - ICDS V : Tangible Fixed Assets

Fixed asset are to be recorded at actual cost including purchase price, duties, taxes (excluding those that are recoverable) and other directly attributable expenditure for making such asset ready for its intended use.

Dated: 29-8-2017

Manual - ICDS V : Tangible Fixed Assets

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