https://www.taxtmi.com/acts?id=54102 Guidance is provided on the principles and methods for determining the cost of a service cost centre under CAS-13 for use in cost statements and cost audit attestation. A service cost centre is treated as a distinct cost object, subject to materiality, and its cost includes direct and indirect costs attributable to services rendered, with special treatment for in-house services and contractor services. The note also requires appropriate assignment to user cost centres, separate presentation of material service centre costs, and disclosure of distribution bases, variances, related-party services, subsidies, abnormal costs, recoveries, and changes in accounting principles. en-us Thu, 23 Apr 2026 13:02:01 +0530 Fri, 24 Apr 2026 11:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54102 Guidance is provided on the principles and methods for determining the cost of a service cost centre under CAS-13 for use in cost statements and cost audit attestation. A service cost centre is treated as a distinct cost object, subject to materiality, and its cost includes direct and indirect costs attributable to services rendered, with special treatment for in-house services and contractor services. The note also requires appropriate assignment to user cost centres, separate presentation of material service centre costs, and disclosure of distribution bases, variances, related-party services, subsidies, abnormal costs, recoveries, and changes in accounting principles. Act-Rules Companies Law Thu, 23 Apr 2026 13:02:01 +0530 https://www.taxtmi.com/acts?id=54102