أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
According to IAS (37), any liability of uncertain timing or amount will be called provision. Any entity must recognition a provision if, and only if:
1) - A present obligation has risen as a result of a past event.
2) - Payment is probable
3) - Amount can be estimated.
