Hi Surya,
Provision e.g. Inventory Loss, Reserve as per local laws, etc.
I encountered one issue for my client, as per IFRS, they need to post certain sales to COGS (as an reduction of expense) that become my leading ledger. as per their local laws, it should be posted to sales account that in local ledger. In that case, Billing document is posted to Sales Account in both ledger. User transfer the amount manually from COGS account to Sales Account in local ledger.
Hope it helpes to understand.
Pls grant the marks for previous this reply.
Thanks,
Deepanshu