Provision
A liability of uncertain timing or amount.
A liability of uncertain timing or amount that meets the IAS 37 criteria: a present obligation, probable outflow and reliable estimate.
Passende Übungsfragen
Only when a court order has been issued
Whenever management expects to incur a cost in the future
When an outflow is merely possible and the amount cannot be measured
When there is a present obligation from a past event, an outflow of economic benefits is probable, and the amount can be reliably estimated
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