Page 15 - 3. COMPILER QB - INDAS 16
P. 15
= Rs. 26,00,000 – Rs. 25,00,000
= Rs. 1,00,000
Change in the useful lives of the various items of property, plant and equipment is a change in accounting
estimate. Change in accounting estimate is to be adjusted prospectively in the period in which the estimate
is amended and, if relevant, to future periods if they are also affected.
3. 14
