Section 87 in The Companies (Accounting Standards) Rules, 2006
87. An enterprise is encouraged to disclose the following:
(a)the carrying amount of temporarily idle property, plant and equipment;(b)the gross carrying amount of any fully depreciated property, plant and equipment that is still in use;(c)for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model;(d)the carrying amount of property, plant and equipment retired from active use and not held for disposal.Transitional Provisions
