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Accounting for the settlement of Provisions (IAS37 and IAS8)
Автор: Tom Clendon ACCA SBR
Загружено: 2022-03-23
Просмотров: 3288
Описание:
Where a company has established a provision of $10m but it is settled at $2m - what will be the correct accounting? Is it a prior period adjustment? Will current profits be charged with $2m or in fact increase? Let me explain!
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