https://www.taxtmi.com/acts?id=20026 The standard requires aggregation of direct and indirect Pollution Control costs measured at historical cost when incurred, with future legally enforceable remediation costs estimated when reasonably certain and contingent or external social costs excluded. Direct in house and contractor costs are included; finance and imputed costs, fines and penalties are excluded. Subsidies and recoveries are netted. Costs should be traced to cost objects where feasible, allocated by cause and effect or benefits received if not traceable, presented separately if material, and disclosed with allocation bases, variances, in house/outsourced splits and other material particulars. en-us Fri, 11 Sep 2015 17:49:20 +0530 Fri, 11 Sep 2015 17:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20026 The standard requires aggregation of direct and indirect Pollution Control costs measured at historical cost when incurred, with future legally enforceable remediation costs estimated when reasonably certain and contingent or external social costs excluded. Direct in house and contractor costs are included; finance and imputed costs, fines and penalties are excluded. Subsidies and recoveries are netted. Costs should be traced to cost objects where feasible, allocated by cause and effect or benefits received if not traceable, presented separately if material, and disclosed with allocation bases, variances, in house/outsourced splits and other material particulars. Act-Rules Companies Law Fri, 11 Sep 2015 17:49:20 +0530 https://www.taxtmi.com/acts?id=20026