Assertion: provision | /r/HasProperty | liability
Facets:
Source sentences:
text: Why is the Provision for Doubtful Debts a Liability?
text: No provision is recognised (no liability) [IAS 37.63]
text: No provision is recognised (no obligation) [Appendix C, Example 11]
text: When a provision (liability) is recognised, the debit entry for a provision is not always an expense.