CERTYNEX IFRS ACADEMY

Ilmarée presents several accounts named "provision". Which of them correspond to a provision as defined in IAS 37?

The "provision" for write-down of slow-moving inventories.

The provision for warranty repairs on appliances sold during the year.

The "provision" for doubtful trade receivables.

The provision for the compensation Ilmarée will probably pay to a former distributor.

The "provision" for the purchase of new software next year.