Tangible fixed asset disclosure requires detailed Form 3CD reporting of description, depreciation, additions, subsidies and WDV.

Disclosure requirements under ICDS V for tangible fixed assets require Form 3CD entries of asset description or block, rate of depreciation, actual cost or written down value, additions or deductions with dates, and-for additions-the date put to use together with input tax credit details, exchange rate gains or losses, and any subsidy or grant; finally report depreciation allowable and closing written down value.

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