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of <h1>Entities Must Disclose Detailed Breakdown of Property, Plant & Equipment in Financial Statements Per Ind AS & Companies Law</h1> The financial statements must disclose for each class of property, plant, and equipment the measurement bases for the gross carrying amount, depreciation methods, useful lives or depreciation rates, and the gross carrying amount with accumulated depreciation and impairment losses at the period's start and end. Additionally, entities must reconcile the carrying amount at the period's start and end, detailing additions, disposals, business combination acquisitions, revaluations, impairment losses, depreciation, exchange differences, and other changes. This is in accordance with Ind AS standards and Companies Law requirements.
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