| http://www.w3.org/ns/prov#value | - The matter has been examined by the Council of the Institute and it has been decided to issue following guidance in this respect: (a) In case the organisation is being closed down, all such expenses will have to be treated as period cost. (b) In case the purpose of golden handshake is downsizing /right-sizing, the management of the organisation concerned may treat such expenses as period cost or d
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