第11部分定义准备金时间或金额不确定负债.pdfVIP

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  • 2023-09-07 发布于北京
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第11部分定义准备金时间或金额不确定负债.pdf

Definition A provision is a liability of uncertain timing or amount. Recognition A provision should only be recognised (i.e. luded in the financial statements) when: a) An entity has a present obligation (legal or constructive) as a result of a past event; b) It

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