CERTYNEX IFRS ACADEMY

Wexhal sells thousands of radiators each year with a two-year warranty; for each radiator taken individually, the probability of a repair is low. How should it assess whether an outflow of resources is probable?

Radiator by radiator: no provision, since each probability is low.

Across all the warranties, considered as a single class of obligations.

Only on the radiators that have already been the subject of a claim.

By drawing a sample of ten radiators, the conclusion for the sample applying to all.