https://www.taxtmi.com/acts?id=20026 Pollution control cost comprises the aggregate of direct and indirect costs relating to pollution control activity and is to be measured, assigned, presented and disclosed in cost statements with uniformity and reasonable accuracy. The standard includes in-house and outsourced costs, allows recognition of future remediation or disposal costs only when reasonably certain and legally enforceable, and excludes contingent external costs, imputed costs, finance costs, abnormal costs, fines, penalties and damages. Material pollution control costs must be traced to cost objects where feasible, otherwise assigned as overhead, and disclosed separately by type, domain area and other specified particulars. en-us Fri, 11 Sep 2015 17:49:20 +0530 Fri, 24 Apr 2026 11:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20026 Pollution control cost comprises the aggregate of direct and indirect costs relating to pollution control activity and is to be measured, assigned, presented and disclosed in cost statements with uniformity and reasonable accuracy. The standard includes in-house and outsourced costs, allows recognition of future remediation or disposal costs only when reasonably certain and legally enforceable, and excludes contingent external costs, imputed costs, finance costs, abnormal costs, fines, penalties and damages. Material pollution control costs must be traced to cost objects where feasible, otherwise assigned as overhead, and disclosed separately by type, domain area and other specified particulars. Act-Rules Companies Law Fri, 11 Sep 2015 17:49:20 +0530 https://www.taxtmi.com/acts?id=20026