Section 84E in The Companies (Indian Accounting Standards) Rules, 2015
84E. If, in accordance with paragraph 84C, an entity reclassifies property at the date of initial application, the entity shall:
(a)account for the reclassification applying the requirements in paragraph 59.(i)*(ii)*(b)disclose the amounts reclassified to, or from, investment property in accordance with paragraph 84C. The entity shall disclose those amounts reclassified as part of the reconciliation of the carrying amount of investment property at the beginning and end of the period as required by paragraph 79.Effective date
