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3min chapter
December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast
Requirements for Recognizing a Provision and Present Obligations as a Result of Past Events
Exploring the conditions for recognizing a provision in IS37, focusing on the first condition of a present obligation resulting from a past event. Discussion includes legal and constructive obligations, the impact of an entity's public statement, and the timing of recognizing future costs as expenses.
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