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Which of These Best Describes the Requirement of IAS 37

Question 3

Multiple Choice

Which of these best describes the requirement of IAS 37 for review and adjustment of provisions?


A) Provisions do not need review or adjustment
B) Provisions should be reviewed at each balance sheet date,but do not need adjustment if the difference is below 10% of the total value
C) Provisions should be reviewed monthly and be adjusted accordingly
D) Provisions should be reviewed at each balance sheet date,and be adjusted accordingly

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