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Provisions - Overview, Types, Recognition and Recording
Provisions represent funds put aside by a company to cover anticipated losses in the future. In other words, provision is a liability of uncertain timing ... Loan loss provisions serve as a …
Accrued Expenses vs. Provisions: What's the Difference? - Investopedia
May 1, 2025 · In accounting, accrued expenses and provisions are distinguished by their respective degrees of certainty. An accrued expense is one that is known and due to be paid …
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