毕马威：2024年会计准则重大变化变动：对《国际会计准则第37号》的修订建议（英文版）

As the business world evolves, companies may face additional challenges when accounting for more complex transactions and uncertainties. Accounting for provisions is one such area that has prompted the following long-standing questions. How do you determine if a present obligation exists and when do you recognise a provision?Which costs do you include in measuring a provision?Which discount rate do you use in discounting a long-term provision? In response, the International Accounting Standar