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meaning of voluntary separation cost in cash flow statement

This query is : Resolved 

05 June 2010 please tell me the meaning of voluntary separation cost in cash flow statement and its treatment in cash flow statement.....such question was asked in pcc may 2003 accounts paper

15 June 2010 It means voluntary retirement cost n d same will be considered as operating exp for the purpose of cash flow statement
Regards, CA Shakuntala Chhangani


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