div class=ts-pagebuttonPage 1button div class=ts-image amp-img class=ts-thumb alt=Page 1: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails1jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 2button div class=ts-image amp-img class=ts-thumb alt=Page 2: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails2jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 3button div class=ts-image amp-img class=ts-thumb alt=Page 3: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails3jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 4button div class=ts-image amp-img class=ts-thumb alt=Page 4: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails4jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 5button div class=ts-image amp-img class=ts-thumb alt=Page 5: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails5jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 6button div class=ts-image amp-img class=ts-thumb alt=Page 6: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails6jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 7button div class=ts-image amp-img class=ts-thumb alt=Page 7: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails7jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 8button div class=ts-image amp-img class=ts-thumb alt=Page 8: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails8jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 9button div class=ts-image amp-img class=ts-thumb alt=Page 9: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails9jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 10button div class=ts-image amp-img class=ts-thumb alt=Page 10: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails10jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 11button div class=ts-image amp-img class=ts-thumb alt=Page 11: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails11jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 12button div class=ts-image amp-img class=ts-thumb alt=Page 12: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails12jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 13button div class=ts-image amp-img class=ts-thumb alt=Page 13: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails13jpg width=142 height=106 layout=responsive amp-img divdivdiv class=ts-pagebuttonPage 14button div class=ts-image amp-img class=ts-thumb alt=Page 14: · IFRS Converged Ind AS 16 Vs Existing AS 10 Impact of Government Grants and Borrowing Costs on Fixed Assets Valuation IFRS Converged Ind AS 20 vs Existing AS 12 IFRS Converged src=https:reader035vdocumentsusreader035viewer20220707105ec737de53b23b74e212edd7html5thumbnails14jpg width=142 height=106 layout=responsive amp-img divdiv