HINO and Provision: Difference between pages
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imported>Doug Williamson (Create the page. Source: Trade Finance around the World, CEPR, http://voxeu.org/article/trade-finance-around-world) |
imported>Doug Williamson (Link with IAS 37.) |
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1. | |||
''Accounting''. | |||
A form of liability where there is uncertainty as to the amount and timing of final settlement. | |||
Relevant accounting standards include IAS 37 and Section 21 of FRS 102. | |||
* [[ | 2. | ||
* [[ | |||
* [[ | ''Law''. | ||
* [[ | |||
* [[ | A significant individual part of a law, for example a Section in an Act of Parliament. | ||
* [[ | |||
* [[ | |||
* [[ | 3. | ||
''Contract law''. | |||
A significant individual part of a contract, for example a clause or a term in a contract. | |||
== See also == | |||
* [[Accrual]] | |||
* [[Bad debt provision]] | |||
* [[Book reserve]] | |||
* [[FRS 102]] | |||
* [[General provision]] | |||
* [[IAS 37]] | |||
* [[Liabilities]] | |||
* [[Term]] | |||
[[Category:Compliance_and_audit]] | |||
Revision as of 19:12, 26 March 2016
1.
Accounting.
A form of liability where there is uncertainty as to the amount and timing of final settlement.
Relevant accounting standards include IAS 37 and Section 21 of FRS 102.
2.
Law.
A significant individual part of a law, for example a Section in an Act of Parliament.
3.
Contract law.
A significant individual part of a contract, for example a clause or a term in a contract.
