What are differences between Ind AS 16 and IGAAP 10?

Answer 4A(i) Comparison of Ind AS 16 with existing IGAAP 10 S.No Bases of Comparison Ind AS 16 (Property, Plant, and Equipment) IGAAP 10 (Property, Plant, and Equipment) 1. Property, Plant, and Equipment retired from active use and held for sale Does not deal with the assets held for non-continuing activities, because the treatment of such assets is covered under Ind AS 105 "Non-current assets held for sale and Discontinued operation". Deals with the accounting for items of fixed assets retired from active use and held for sale. 2. Stripping costs in the production phase of a surface mine Ind AS 16 provide guideline on measuring the stripping cost in the production phase of a surface mine. Does not contain this guideline.