Prachi Industries purchased a land worth $2$ crores, office fixtures and furniture worth

Rs $50$ lakhs. Five years back the company has purchased an investment property for Rs $5$

crores out of which today they disposed of $20\%$ of the property, at a realizable value of Rs

$3$ crores. As a consultant to the company discuss as per the needs of corporate reporting the

nature of these items, how the above items needs to be presented and disclosed in the

corporate financial statement.