What is the scope of ICDS-X?
​ICDS-X deals with the provision, contingent assets and liabilities, except those resulting or arising from financial instruments, executory contracts, insurance business from the contract with policyholders, recognition of revenue (as it dealt with ICDS-IV) and depreciation, impairment of assets and doubtful debts as an adjustment to carrying value of the asset (as these are dealt with ICDS-V).​