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Treating provisions in trial balance

This query is : Resolved 

13 June 2019 I would like to know whether there is any hard and fast rule to create and include current year Provisions (for Audit Fees) in Trial Balance of Current year or not?

13 June 2019 Yes as per accrual basis of accounting.

13 June 2019 provisions are to be considered as on 31/03.




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