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Question

_______ is shown either by way of a deduction from particular asset for which it is created.

A

Provision

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B

Appropriations

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C

Reserve

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D

None

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Solution

The correct option is A Provision
Provision is shown either on assets side by way of deduction from the respective asset in relation to which it has been created or on the liabilities side under the sub-head 'Provisions'

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