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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Selling and Distribution Overheads: standardized measurement and assignment rules ensure uniform cost statements and disclosures.</h1> The standard requires Selling and Distribution Overheads to be measured as the aggregate cost of resources consumed in selling and distribution activities, valued at invoice or agreed price net of recoverable taxes and discounts, excluding imputed and abnormal costs. Allocation shall assign directly traceable overheads to cost objects, apply CAS 5 for transportation where relevant, and use either cause and effect or benefits received principles for apportionment. Credits, recoveries and subsidies must be deducted; post sales costs are to be reasonably estimated and long benefit overheads amortised.

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