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Provision for taxation, provision for dividend

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(Querist)
03 November 2015 Why is "Provision for taxation and Provision for dividend" treated as current liability?
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prathiba

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prathiba (Expert)
04 November 2015 Provision for taxation and Provision for dividend are short term liabilities to be repaid within a period of one year. Hence they are shown as current liabilities.

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