Clarification Accounting Standards (AS) 10 Capitalization of Cost- regarding.

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..... ctors, All Registrars of Companies, All Stakeholders. Subject: Clarification Accounting Standards (AS) 10 Capitalization of Cost- regarding. Sir, Government has received a number of representations seeking clarifications on capitalization of costs in cases of Competitive Bid power projects. The clarifications sought were with regard to capitalization of borrowing costs incurred .....

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..... ed. 3. Accounting Standard AS 16 , inter alia provides guidance with regard to part capitalization where some units of a project are complete. In case one of the units of the project is ready for commercial production and is capable of being used while construction continues for the other units, costs should be capitalized in relation to that part once the part is ready for commercial produ .....

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