AI-powered
podcast player
Listen to all your favourite podcasts with AI-powered features
3min chapter
December 2023: IFRIC Update and Net Zero Commitments
IFRS Talks - PwC's Global IFRS podcast
Recognition of Provisions and Constructive Obligations
Discussion on the conditions that must be met to recognize a provision, including a present obligation, probability of an outflow of economic resources, and a reliable estimate of the amount. Clarification that provisions are only recognized for obligations arising from past events, not future costs.
00:00
Transcript
Episode notes
Get the Snipd
podcast app
Unlock the knowledge in podcasts with the podcast player of the future.
AI-powered
Discover
highlights
Listen to the best highlights from the podcasts you love and dive into the full episode
Save any
moment
Hear something you like? Tap your headphones to save it with AI-generated key takeaways
Share
& Export
Send highlights to Twitter, WhatsApp or export them to Notion, Readwise & more
AI-powered
podcast player
Listen to all your favourite podcasts with AI-powered features
Discover
highlights
Listen to the best highlights from the podcasts you love and dive into the full episode