TMI BlogWhen shall a provision be recognised as per ICDS-X?X X X X Extracts X X X X X X X X Extracts X X X X ..... : (a) There is a present obligation as a result of the past event to settle the liability; (b) Outflow of resources embodying economic benefits to settle the liability is reasonably certain; and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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